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

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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., "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., "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., "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