Professor, Chair of Accounting, Office of Professional Graduate Programs
Professor Louis has broad research and teaching interests in Financial Accounting and Corporate Finance. His work is published in the top accounting, business, and finance journals. He has conducted research seminars at a host of major American universities and throughout the world. He received the 2005 Excellence in Accounting Research Award from the American Accounting Association Diversity Section. Louis has served on the editorial boards of the Accounting Review and the Contemporary Accounting Research, and as an ad hoc reviewer for all the major accounting and finance journals. He was an Organization of American States Graduate Fellow and a KPMG Doctoral Scholar. Louis holds a Ph.D. in Accounting from Ohio State University, a Ph.D. in Finance and a master’s in Accounting from the University of Mississippi, and undergraduate degrees in Theology and Business.
Ph D, Accounting, The Ohio State University, 2001
Ph D, Finance, 1998
MS, Accounting, 1998
MBA, Business, 1992
BBA, Business, 1988
BA, Theology, 1987
ACCTG 881 – Fin Stat Anlys (3)
Analysis of financial reports to identify business strategy, assess performance and economic standing, and value claims.
ACCTG 481 – Fin Anal Eval Dec (3)
An accounting based evaluation and decision making approach to analyzing financial statements by studying business and firm valuation. ACCTG 481 Financial Statement Analysis (3) The proposed course in financial statement analysis is structured to improve the student's ability to extract and interpret information from actual financial statements and to expose the student to how financial statement information is integrated into equity valuation and credit analysis. The course would not only rely upon textbook-based and lecture-based learning, but also emphasize case-based learning.The course will consist of two main sections. The first will deal with accounting and business analysis. This part will explore the types of financial information data typically available for publicly traded companies and introduce a model of the economic drivers of company performance. It would incorporate some technical accounting as well as some standards business economics/strategy concepts. Students will be forced to recast financial statements that they believe do not reflect the underlying economic state of the company. Financial reporting issues relating to revenue and expense recognition, leases and consolidations will be discussed.The other section of the course will deal with firm valuation. Students would be exposed to some standard approaches to equity valuation and the analysis activities underlying these approaches. Aspects of valuation that would be covered in this section of the course are financial ratio analysis, forecasting, pro-forma statements, cost of capital and valuation methods.The course will rely on lectures and extensive use of case studies.
ACCTG 597 – Special Topics (2)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 596 – Individual Studies (Variable)
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 496 – Independent Studies (Variable)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 597D – Research Methods in Accounting (1)
Research methods in accounting.
ACCTG 501 – Research Methods in Accounting (3)
An introduction to the methods and techniques of contemporary research in accounting.
ACCTG 560 – Accounting and Business Analysis (2)
Develop ability to assess the relation between accounting data in financial statements and the economic fundamentals represented.
ACCTG 471 – Intermediate Financial Accounting I (3)
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.
ACCTG 590 – Colloquium (variable)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
B A 574 – Business Research (variable)
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.