John Edward Ketz

Color portrait of John Edward Ketz

Associate Professor

Department Accounting
Office Address 372 Business Building
Phone Number 814-865-1361
Email Address k55@psu.edu

Download Photo


Dr. J. Edward Ketz has authored numerous articles and nine books and has edited six others.? His book Hidden Financial Risk examines thecorporate culture and the institutional setting that engendered therecent accounting scandals, informs investors how to protectthemselves, and suggests improvements for the profession.? Hisforthcoming Critical Perspectives in Accounting Ethics investigates theaccounting profession over the last century by scrutinizing itspositions on ethics and its roles in myriad accounting scandals and byexploring whether the industry will ever reduce the number ofaccounting frauds.? His forthcoming Fair Value Measurementssummarizes the FASB's efforts in this area, supplies the conceptualideas behind this topic, describes methods employed by valuationassessors, and reviews criticisms of fair value measurements. Dr.Ketz writes a column about financial reporting issues, AccountingCycle: Wash, Rinse, and Spin, which appears onwww.SmartPros.com.? Some recent essays are: Principles-Based Accounting: Rules versus Principles Principles-Based Accounting: Addressing Causes Instead of Treating Symptoms FASB Takes a Look at Contingent Convertibles SPEs and Finance Subs:? Ain't Much Difference! Rediscovering Covey's Principles You Can't Legislate the Truth! The Biggest Accounting Fraud: Social SecurityProfessor Ketzhas been cited in the popular and business press, including The WallStreet Journal, The New York Times, The Washington Post, Business Week,USA Today, and Chicago Tribune, on topics such as the reconstitution ofthe Financial Accounting Foundation, accounting for stock compensation,business combination accounting, and evaluations of specific corporateaccounting practices at Enron, Tyco, Rite Aid, HealthSouth, and Fannie Mae.

Expertise

Accounting Ethics. Financial accounting and reporting.

Education

Ph D, Accounting, Virginia Tech, 1977

MA, Accounting, Virginia Tech, 1975

MA, Accounting, Virginia Tech, 1975

BA, Accounting, Virginia Tech, 1972

Courses Taught

ACCTG 803 – Forensic Acctg (3)
Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.

ACCTG 473 – Advanced Financial Accounting (3)
Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems.

IMBA 515 – Accounting for External Reporting (2)
Ability to read financial reports and analyze their content.

ACCTG 873 – Advanced Topics in Financial Reporting (3)
Financial disclosure and reporting for complex business enterprises and activities; current issues in financial reporting.

ACCTG 596 – Individual Studies (3)
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 597K – Accounting Scandals (3)
This special topics course will cover accounting scandals.

ACCTG 472 – Intermediate Financial Accounting II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 211 – Financial and Managerial Accounting for Decision Making (4)
Introduction to the role of accounting numbers in the process of managing a business and in investor decision making.

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.

ACCTG 560 – Accounting and Business Analysis (2)
Develop ability to assess the relation between accounting data in financial statements and the economic fundamentals represented.

MGMT 597D – Managing & Leading/New Economy (1)
Special topics course.

Selected Publications

Ketz J. E., Relevance of Financial Accounting and Reporting, vol. 17, 2018, pp. 2-5
Ketz J. E., "Free Cash Flow and Business Combinations." The CPA Journal, 2016, pp. 48-53
Ketz J. E., "A Predictable Collapse: Crunching the Numbers on Valeant Pharmaceuticals." Accounting Today, 2016
Ketz J. E., "An Analysis of the Issues in SEC v. Harrisburg." The CPA Journal, 2014
Ketz J. E., "Abraham Briloff: A Memorial." Accounting Today, 2014
Ketz J. E., "A Lease Accounting Case Study." Accounting Today, 2013
Ketz J. E., Catanach, Jr. A. H., "Grumpy Enough to Retire." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Arrogance or Ignorance: Why the Big Four Don't Do Better Audits." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Nortel Case Nears Its End." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Restoring Criminal Liability for Financial Fraud." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Deloitte's Intangible Asset Clients Revisited." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "What is Pension Expense, Really? The Case of Weyerhaeuser." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Can a New Accounting Chief Save Groupon's Accounting?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Teaching Accounting Ethics: Not as Easy as Following the Text." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "What is Zynga's 'Real' Growth Rate?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Groupon: Still Accounting Challenged." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Clean Up the Balance Sheet: Get Rid of Deferred Taxes." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Improving Transparency in Note Disclosures: Can FASB Make the 'Hard' Decisions?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Need Profit? Buy Something!." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "A Reading List for Accounting CSI's." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Abraham Briloff: An Accounting Hero for the Ages." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "California Budget Woes and Chimerical Pension Beliefs: GASB Could Help if it Had the Will." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Who Really Cares About Auditor Rotation? Not Us!." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Gropupon's Feeble Tax Assets: We Told you So...Again!." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Is a Lease Breakthrough in the Offing? We are Holding Our Breath." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "GAAP is CRAP: The Case of JP Morgan." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Does Facebook Still Deserve an "A" for its Financial Reporting?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "A Message to Accounting Graduates: Remember WorldCom and Get Grumpy!." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "A Note on the Rite Aid Analysis; and a Pox on the FASB." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Enron Ten Years Later--Lest We Forget." The CPA Journal, 2012, pp. 16-20; 22-23
Ketz J. E., Catanach, Jr. A. H., "Still Searching for 'The Rite Stuff'." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "One Year Old--And No Less Grumpy." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Blowing the Whistle on Fraudulent Reporting." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Related Party Transactions and Chesapeake Energy." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "What Does COSO Stand For?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "The 'Beauty' of Internet Company Accounting." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Groupon's First 10-K: Looking Under the Hood." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Groupon's First 10-K: April Fool's!." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Zynga's First 10-K: Zesty Zephyrs." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "FASB Will Take Another Look at Repo Accounting." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Privatization of University Education: Impact on the Accounting Profession." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Who Should Leave the Big Four?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Overstocked and Underperformed." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "'Ford Has a Better Idea' on How to Increase Earnings: Not Really." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "JCOM: When Will the SEC Call an Error an Error?." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "EBITDA: Warts and All." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "CVS Caremark: Why Operating Lease Must be Capitalized." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "The Economic Impact of Capitalizing Leases: The Chamber of Commerce Study." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Principles-Based Accounting: Wishing and Hoping." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Groupon CFO's Spin Raises More Red Flags." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "The Auditor's Expectations Gap ... Not Again! Excuses, Excuses, Excuses!." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "KPMG Loses a Couple of Motions in an Overtime Case." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Facebook Gets an "A" in Financial Reporting." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Economic Impacts of Capitalizing Leases: The ELF Study." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Issuer Retaliation: The Case of Richard Bove." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Fuqi International: All You need to Know About Investing in China." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Valuing Debts and Accounting Quirks." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Congress the Corrupt." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "Visa's Litigation Escrow Fund." Grumpy Old Accountants, 2012
Ketz J. E., Catanach, Jr. A. H., "A Christmas List for Grumpy Old Accountants." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "The SEC's Settlement with Citi--And Judge Rakoff." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Principles-Based Accounting Ethics." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Enron's Tenth Anniversary: Conclusion--Or Is It?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "More Big Bank Troubles: Lower Corporate Tax Rates Mean More Write-Downs." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Are Fourth Quarter Write-Offs Looming for Deloitte's Clients?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Enron's Tenth Anniversary: Arthur Andersen's Audit Failures at Enron and Elsewhere." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Enron's Tenth Anniversary: Context for Andersen's Auditing Failures." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "MF Global and Repo Accounting." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Enron's Tenth Anniversary: The Crimes." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "MF Global Goes Belly Up, So Where Was the Going Concern Opinion?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Enron's Tenth Anniversary: The Context for its Crimes." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Big 4 Audits: A Thing of the Past?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Groupon is Technically Insolvent." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Zynga's Profits Get Zyngier." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Consistency in Accounting and Legal Discourses: The Overtime Cases." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Accountants Behaving Badly." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Social Security is a Ponzi Scheme." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Groupon Finally Restates Its Numbers." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Simplifying Goodwill Impairment Testing." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Curious Case of Miller Energy's 10-K's and its Huge Bargain Purchase." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Is Groupon 'Cooking its Books'?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Frequency of Accounting Reports." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Trust No One, Particularly Not Groupon Accountants." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Rite Aid: Is Management Selling Drugs or Using Them?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Zippy Zynga (and how the SEC Misses the Big Picture)." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Paper Tigers: The U.S. Accounting Oversight Regime." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Should the SEC Protect Groupon Investors from CSOI?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Green Mountain Coffee Roasters: New Earnings Release." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Milleer Energy Resources: Now You See the 10-K, Now You Don't." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Green Mountain Coffee: A Bad Cup of Java." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "IFRS is for Criminals." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Update on Barry Minkow's Sentencing." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Groupon: Comedy or Drama?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Scarecrows and Aspartame: The Debt Debate." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "What Happened to Barry Minkow?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Are Universities Worth the Costs?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Credit Rating Agencies: Useless to Investors." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "The PCAOB is Too Soft on Auditors." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Blinder Supports Creative Accounting." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, jr. A. H., "Goodwill Games." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Where are the Accounting Profession's Leaders?." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Reconsideration of Repurchase Agreements." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "Credit Rating Agencies: Useless to Investors." Business & Economy (India), 2011
Ketz J. E., Catanach, Jr. A. H., "The Lying Culture." Grumpy Old Accountants, 2011
Ketz J. E., Catanach, Jr. A. H., "What's Up with Cash Balances?." Grumpy Old Accountants, 2011
Ketz J. E., "NY v. Ersnt & Young: Did Lehman Bros. Follow GAAP? (1/24/11)." SmartPros.com "The Accounting Cycle", 2011
Ketz J. E., "NY v. Ersnt & Young: Who Cares Whether Lehman Bros. Follow GAAP? (1/31/11)." SmartPros.com "The Accounting Cycle", 2011
Ketz J. E., "Triumph of Banking (1/10/11)." SmartPros.com "The Accounting Cycle", 2011
Ketz J. E., Vincent J., "Short Sellers as Users of Financial Statements." Oil, Gas & Energy Quarterly, 2010
Ketz J. E., "A Congressional Bill Worth Passing (4/5/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Board Restructuring: An Attempt to Deflect Criticism (5/1/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "CalPERS Attacks Pension Truth in Orange County (7/26/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Chairman Robert Herz Resigns (9/7/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "CPA Firms and Credit Rating Agencies (5/31/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Debt Issuance Costs (10/18/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Deferred Income Taxes Should Be Put to Rest (3/1/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Does Gary Locke Support Accounting Lies? (4/19/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "FASB and Repo Accounting (5/3/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "GASB Needs to Help Taxpayers See the Truth About Public Pension Obligations (10/4/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "GM's IPO: A Way to Reduce the Deficit (11/15/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Grade Inflation (6/14/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Iffiness of IFRS (3/15/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Operating Lease Obligations to be Capitalized (8/23/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Pension Reality in Orange County (7/12/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Regulating the Avarice of Bankers (2/1/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Rules Should Not Hurt Investors (6/28/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Shock over Repo 105 (4/26/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Silicon Economics v. FASB (5/15/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Some Thoughts About Accounting Theory and David Mosso (8/2/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "Student Cheating (11/30/10)." SmartPros.com "The Accounting Cycle", 2010
Ketz J. E., "200th Column: Retrospection (12/7/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "An Accounting Stimulus Bill (3/30/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Audit Excellence (8/25/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Calming Makets with Stress Tests (4/28/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Capping Exec Comp: Good and Bad Concerns (11/11/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Citigroup is Still Losing Capital (5/18/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Citigroup Remains in Critical Condition (5/11/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Einhorn v. Allied Capital (3/30/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Executive Compensation and Boars of Directors (7/6/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Executive Compensation: Public Grumbling and Obama's Meow (2/24/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "GE's Accounting Tricks and the SEC's Injustice (8/11/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Hertz Converts While the SEC Inverts (12/21/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Hertz Diverts and Subverts (Where Are You, Mary?) (10/20/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Herz Should Resign (4/6/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Madoff Part Two: Ascot Partners Turns Defendant (6/8/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "On the Road to National Bankruptcy (2/17/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Parsing the Words of Edward Yingling (1/19/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Politics of Accounting Standards Setting (7/27/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Representatives Perlmutter and Lucas: Accounting Truth or Consequences (3/16/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Students Then and Now (2/3/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Sue the University! (9/15/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "The Myth of Regulation (10/13/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "The SEC Asks for Help in Apprehending the Bad Guys (3/23/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Whither Berkeley? Whither California (11/24/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "Who is Responsible for Auditing Madoff Fund? (1/5/09)." SmartPros.com "The Accounting Cycle", 2009
Ketz J. E., "A Pox on Christopher Cox (9/16/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Arbitrary and Capricious Rules: Lease Accounting--FAS 13 vs. IAS (3/17/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Are Derivatives Too Complex? Is It Time to Regular Their Usage? (3/28/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Biovail Exposed, Part I (4/21/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Biovail Exposed, Part II (4/28/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Crisis of Leadership (10/27/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Demand for Principles-Based Accounting: The American Accounting Idol (2/25/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Enron and the Banking Fiasco (10/13/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "FASB Needs to Change Accounting for SPEs (1/28/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Goodwill Impairment Losses for Fiscal 2008 (11/10/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Grade Entitlement (4/14/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Hidden Financial Risk (11/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Honor Codes: Not Just for Students (1/14/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Issuer Retaliation: An Open Letter to Sen. Wyden and Chairman Cox (6/30/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Let's Scrap the Comprehensive Income Statement (6/23/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "My Social Security Statement (6/2/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Nortel's Accounting Scheme (7/7/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Objective of Financial Reporting and Qualitative Characteristics: Some Comments (7/21/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Our Supposed Coxswain (11/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Politics of CEO Pay (5/27/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Say for CEO Pay (6/9/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "SEC Study of Rating Agencies: Same Old Same Old (8/4/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "Taxes and Character (5/19/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "The Current Crisis in Accounting Standards Setting (8/11/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "The Fair Value Problem (5/5/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., "With Advisors LIke These, Who Needs the SEC? (9/2/08)." SmartPros.com "The Accounting Cycle", 2008
Ketz J. E., Zyla M., "Accounting Policy & Practice Porfolios (Portfolio #5127)." Fair Value Measurements: Valuation Principles and Auditing Techniques, 2007
Ketz J. E., "Freddie Mac's Scandal and the SEC's Judgment (11/12/07)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "Honor Codes: Not Just for Students (1/14/08)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "I'm Back...to Opine on Financial Accounting and Reporting Issues (9/17/07)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "Leasing and Fair Value Measurements (12/17/07)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "Poor Performance of Credit Rating Agencies (12/3/07)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "Suggestions for the SEC Advisory Committee on How to Improve Financial Reporting (10/22/07)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "The Merrill Lynch-Enron-Government Conspiracy (10/8/07)." SmartPros.com "The Accounting Cycle", 2007
Ketz J. E., "How Wall Street Helps Managers Fudge EPS." SmartPros.com (formerly Pro2Net.com), "The Accounting Cycle: Wash, Rinse, and Spin", 2006
Ketz J. E., "The AICPA: Heading South? (July 2006)." Wall Street Journal, 2006
Ketz J. E., "Up for Overhaul: Lease Accounting (7/18/06)." Wall Street Journal, 2006
Ketz J. E., "Accounting for Stock Options (Part Three): Why CEOs Fight Stock Option Accounting (11/20/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Accounting for Stock Options (Part Two): Expense, Expense, and Expense (11/13/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Accounting for Stock Options: Reasoning by Authority (11/6/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Exchanges and Regulations (7/24/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "How Valuable are CEOs? (7/3/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Lease Accounting for CVS (8/14/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Lease Accounting: Separating Myth from Reality (7/31/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Leasing Lattes: To Drink or Not to Drink (6/20/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "The Cheating Culture (10/23/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "The Conceptual Framework for Financial Reporting (9/25/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "UnitedHealth Group: Exercising the Option to Defraud Stockholders (6/27/06)." SmartPros.com "The Accounting Cycle", 2006
Ketz J. E., "Will FASB Ever Issue Good Lease Accounting Principles (6/12/06)." SmartPros.com "The Accounting Cycle", 2006
Crum R. P., Enis C. R., Ketz J. E., "The internal and external validity of wealth exchange ratios in mergers." Advances in Public Interest Accounting, vol. 4, 1991, pp. 99-129
Ketz J. E., Confessions of an Accounting Critic
Ketz J. E., Ethics for the Accounting Profession, (Business Expert Press)

Research Impact and Media Mentions

"Making a Loss Look Like a Profit: Where Perrigo Led the S&P 500", Bloomberg,
"Valeant Struggling to Stay Ahead of Creditors Given Ongoing Filing Delay", MarketWatch,
"Valeant Uses Rare Accounting Maneuver for Acquisitions That Cushions Income", MarketWatch
""What Valeant and its Auditor Must Do Before Finalizing 2015 Numbers"", Market Watch, Newspaper
""Valeant: An Accounting Pioneer, Too"", Wall Street Journal, Newspaper
""Coming to a Balance Sheet Near You: $2 Trillion Leases"", Wall Street Journal, Newspaper
""Valeant's Disclosure: Why Now?", Wall Street Journal, Newspaper
""Taxi Lender Pulls Accounting Maneuver to Show a Profit"", Crain's, Newspaper
""Is comScore's Revenue Growth as Good as it Seems"", Wall Street Journal, Newspaper
""Who Cares that IPOs Lack Accounting Standards? Nobody, Reall"", Bloomberg, Journal or Magazine
""EBIX: Caught with its Hand in the Cookie Jar"", TheStreetSweeper.doc, Web
""Bill Ackman's Big Pharma Trade is Making Wall Street a Very Awkward Place"", Business Insider, Journal or Magazine
""In Valeant's Bid for Allergan, an Opaque Business Model is Revealed"", New York Times, Journal or Magazine
""Investors' Goodwill Gone up in Smoke", Pittsburgh Post-Gazette, Newspaper
""JOBS Act IPOs Need Careful Eye, Some Say"", Pensions and Investments, Newspaper
"With a Tweet, Twitter Starts a Debate"", New York Times, Newspaper
""Twitter's 'Secret' IPO Puts Investors in the Dark, for Now"", Reuters, Newspaper
""Canada Wins Seat at New Forum"", The Bottom Line, Newspaper
""Harrisburg, Hershey Boards Implement Reforms"", Central Pennsylvania Business Journal, Newspaper
""Accounting Change Could Boost Companies"", Wall Street Journal, Newspaper
""SEC Case against Harrisburg Falls Short for Exem;pting Finance Pros, Some Say", The Patriot News, Newspaper
""Loophole Used by MF Global Targeted by U.S. Accounting Body"", Chicago Tribune, Newspaper
""Experts Back Deutsche Whistleblowers"", Financial Times, Newspaper
"Groupon: Ernst & Young's Accounting Challenged Client", Forbes, Newspaper
"Big Shareholder Shakes Up Chesapeake Energy", National Public Radio, Radio
"Chesapeake Energy CEO Under the Microscope", National Public Radio, Radio
"Google's Wacky Stock Split Gives Founders More Clout", CNN Money, Television
"Groupon Accounting Problems Put Spotlight on Board", Chicago Tribune, Newspaper
"JOBS Act Ambiguity Won't Boost Workforce", Pittsburgh Post-Gazette, Newspaper
"Groupon Grapples for Control", Chicago Tribune, Newspaper
"Groupon IPO Scandal is the Sleaze That's Legal", Bloomberg.com, Web
"Groupon's Troubles Were Written on the Wall", TheStreet.com, Web
"The Morning Ledger: Groupon Cloud Hangs Over JOBS", CFO Journal, Newspaper
"In Wake of Groupon Issues, Critics Warey of JOBS Act", Wall Street Journal, Newspaper
"Public Sector Accounting: How to Treat Treasures", Financial Times, Newspaper
"Facebook's Biggest Surprise: No Funny Numbers", Fobes, Newspaper
"Groupon Under Scrutiny", CNBC, Street Sign, Television
"Double-Edged Deferral: How Lower Taxes Could Hurt America's Big Banks", The Economist, Newspaper
"The MF Global Chase", CNN Money, Television
"Analysis: MF Global Proves Enron-Era Accounting Lives On", Reuters, Newspaper
"The Long Road to a New Standard for Lease Accounting", Thomson Reuter, Newspaper
"Three Lessons from the Collapse", Wall Street Journal, Newspaper
"As Groupon Shares Soar, It's Time to Discount the Frenzy", Globe and Mail, Newspaper
"MF and Groupon: Hubris and Hope", Pittsburgh Post-Gazette, Newspaper
"Corzine's Taste for Risk Forces Him from MF Global", Philadelphia Inquirer, Newspaper
"Groupon's Fall to Earth Swfiter than its Fast Rise", Associated Press, Newspaper
"Oversight Board Faults Deloitte Audits", Washington Post, Newspaper
"Obama Jobs Group Raps Fraud-Busting Sarbanes-Oxley", Pittsburgh Post-Gazette, Newspaper
"Groupon's Restatement", Bloomberg TV, Television
"Fair Value Accounting", National Public Radio, All Things Considered, Radio
"Rite Aid Purchases Eckerd/Brooks Drugstores from Jean Coutu Group", WITF-FM (Harrisburg), Radio

Editorships

Journal of Forensic Accounting Research, Associate Editor, January 2019 - Present
Journal of Business Ethics Quarterly, January 2013 - Present
Journal of Accounting Education, Editorial Board, January 2010 - Present
Journal of Forensic & Investigative Accounting, Editorial Board, January 2004 - Present