Faculty & Staff

CHARLES R BAKER

PROFESSOR

ACCOUNTING AND LAW

HAGEDORN HALL OF ENTERPRISE
ROOM 325

p - 516-877-4628

f - 516-877-4607

e - BAKER3@ADELPHI.EDU

 

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Diplomas/Degrees

Ph.D., University of California Los Angeles (1975)
M.S., University of California Los Angeles (1973)
A.B., University of California Los Angeles (1968)

Recent Courses

Accounting For Managerial Analysis
Auditing And Accounting Information Systems
Auditing And The Computer
Cost Accounting
Principles Of Accounting I

Personal Statement

Since teaching my first accounting course in 1972, I have taught more than one thousand students, many of whom have gone on to become successful Certified Public Accountants and business executives. My areas of teaching and research interest are focused on the regulation, disciplinary practices, ethics and legal liability of the Public Accounting Profession. I have published over 100 articles in academic and professional journals, as well as chapters in various academic books along with six books dealing with professional accounting topics. I currently serve on the editoral boards of ten academic journals, and I am an active member of professional accounting and academic associations in the United States and other countries.

Teaching Specializations/Interests

My primary areas of teaching expertise are in financial accounting and auditing.

Research Interests

My primary areas of research interest are on the regulation and structure of the public accounting profession, in particular ethics, legal liability, independence, and comparative regulation.

Grants/Sponsored Research

Adelphi University Faculty Research Grant recipient, 2006-2007.

Books

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Baker, C.R. and Hayes, R.S. (1981). A Guide to Lease Financing. New York, NY: John Wiley & Sons.

Baker, C.R. and Hayes, R.S. (1981). Simplified Accounting for the Computer Industry. New York, NY: John Wiley & Sons.

Baker, C.R. and Hayes, R.S. (1980). Simplified Accounting for Engineering and Technical Consultants. New York, NY: John Wiley & Sons.

Baker, C.R. and Hayes, R.S. (1980). Accounting for Small Manufactuerers. New York, NY: John Wiley & Sons.

Baker, C.R. and Hayes, R.S. (1980). Accounting, Finance and Taxation. Boston, MA: CBI Publishing Co..

Baker, C.R. and Hayes, R.S. (1980). Simplified Accounting for Non-Accountants. New York, NY: John Wiley & Sons.


Book Chapters

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Baker, C.R. (2014). Alternative Perspectives on Accounting in the Public Interest. In Mintz, S. (Eds.). Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society. (pp. 143-160). New York: Springer.

Baker, C.R. (2007). A Plea for Action Research in Accounting Information Systems. In Neil Kock (Eds.). Information Systems Action Research: An Applied View of Emerging Concepts and Method,. (pp. 395-404). New York, NY: Spring.

Baker, C.R. (2006). Methodological Approaches to Ethics Research. In Hoque, Z (Eds.). Methodological Issues in Accounting Research: Theories, Methods and Issues. (pp. 499-514). London, United Kingdom: Spiramous Press.

Macintosh, N. and Baker, C.R. (2005). A Literary Theory Perspective on Acocunting: Towards Heteroglossice Accounting Reports. In Macintosh, N. and Hopper, T. (Eds.). Accounting, the Social and the Political: Calssics, Contempory and Beyond. (pp. 341-352.). Oxford, United Kingdom: Elsevier Ltd..

Baker, C.R. (2005). Theoretical Approaches to Research on Accounting Ethics. In Macintosh, N. and Hopper, T. (Eds.). Accounting, the Social and the Political: Classics, Contemporary and Beyond. (pp. 257-268). Oxford, United Kingdom: Elsevier Ltd.

Baker, C.R. (2002). Human and Social Perspectives in INformation Technology: An Examination of Fraud on the Internet. In Gunasekaran, O. and Rahman, S. (Eds.). Knowledge and Information Technology Management: Human and Social Perspectives. (pp. 268-282). Hershey, PA: Idea Group Publishing.

Baker, C.R. (2001). Independence Standards Board. In Kaliski, B. (Eds.). Encyclopedia of Business and Finance. New York, NY: Macmillian Reference USA.

Baker, C.R., Rapaccioli, D. and Solomon, M. (1995). United States of America: Group Accounts. In Ordelheide, D. (Eds.). Transnational Accounting. (pp. Chapter 31). London, United Kingdom: Macmillian.

Baker, C.R., Rapaccioli, D. and Solomon, M. (1995). United States of America: Individual Accounts. In Ordelheide, D. (Eds.). Transnational Accounting. (pp. Chapter 30). London, United Kingdom: Macmillian.

Baker, C.R. (1981). Working with the Outside Auditor and the Audit Committee. In Wendell, P.J. (Eds.). Corporate Controllers Manual. (pp. Chapter 43). New York, NY: Warren, Gorham & Lamont.


Refereed Articles

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Baker, C.R. and Quéré, B. (2015), Historical Innovations in the Regulation of Business and Accounting Practices: A Comparison of Absolutism and LIberal Democracy. Accounting History, 20, 250-265.

Baker, C.R., Barbu, E. and Le, T.L. (2015), A Historigraphical Review of Research Concerning Accounting Changes in Post-Communist Economies. The Accounting Historians Journal, 42, 1-36.

Baker, C.R. (2014), Breakdowns in Accountability in the Face of Natural Disasters: The Case of Hurricane Katrina. Critical Perspectives on Accounting, 25, 620-632.

Baker, C.R. and Quéré, B. (2014), The Role of the State in Corporate Governance. Accounting History, 19, 291-307.

Baker, C.R. (2014), A Comparative Analysis of the Development of the Auditing Profession in the United Kingdom and in France. Accounting History, 19, 97-114.

Baker, C.R. (2014), An Examination of the Ethical Discourse of the US PUblikc Accounting Profession from a Foucaultian Perspective. Journal of Accounting and Organizational Change, 10, 216-228.

Stolowy, H., Messner, M., Jeanjean, T. and Baker, C.R. (2014), The Construction of a Trustworthy Investment Opportunity: IUnsights from the Madoff Fraud. Contemporary Accounting Research, 31, 354-339.

Baker, C.R., Bédard, J. and Prat dit Hauret, C. (2014), The Regulation of Statutory Audting: An Institutional Theory Approach. Managerial Auditing Journal, 29, 371-394.

Hayes, R.S. and Baker, C.R. (2014), A Participant Observation Study of the Resolution of audit Engagement Challenges in Government Tax Compliane Audits. Qualitative Research in Accounting & Management, 11, 416-429.

Baker, C.R. (2014), Qualitative Research in Accounting: The North American Experience. Qualitative Research in Accounting & Management, 11, 278-285.

Baker, C.R. (2013), Administrative and Accounting Practices in the Byzantine Empire. Accounting History, 18, 211-227.

Baker, C.R. (2011), A Discussion of Poststructuralist and Postmodernist Positions in the Work of Norman Macintosh. Critical Perspectives on Accounting, 22, 110-117.

Baker, C.R. (2011), A Genealogical History of Positvist and Critical Accounting Research. Accounting History, 16, 1-15.

Chiapello, E. and Baker, C.R. (2011), The Introduction of French Theory into English Lan ugage Accounting Research. Accounting, Auditing & Accountability Journal, 24, 140-160.

Cappelletti, L. and Baker, C.R. (2010), Developing Human Capital through a Pragmatic Oriented Action Research Project. Action Research, 8, 211-232.

Baker, C.R., Biondi, Y. and Zhang, Q. (2010), Disharmony in International Accounting Standards Setting: The Chinese Aporach to Accounting for Business Combinations. Critical Perspectives on Accounting, 21, 107-117.

Barbu, E. and Baker, C.R. (2010), An historical and Neo-Institutional Analysis of Institutions Involved in International Accounting Convergence. Accounting and Management Information Systems, 9, 218-241.

Baker, C.R., Camodeca, R., Cansiani, A. and Mikol, A. (2010), Origins of the Legal Requirement to Appoint Multiple Auditors in France and Italy. Euro-Mediterranean Economics and Finance Review, 5, 27-42.

Baker, C.R. (2009), From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance. Australian Accounting Review, 19, 24-32.

Baker, C.R. (2008), A Habermasian Approach to the Analysis of Globalisation Processes. International Journal of Social Inquiry, 1, 89-112.

Baker, C.R. and Prentice, D. (2008), The Origins of Auditor Liability to Third Parties under United States Common Law. Accounting History, 13, 163-182.

Abdolmohammadi, M.J. and Baker, C.R. (2008), Moral Reasoning and Questionable Behavior. The CPA Journal, 78, 58-61.

Baker, C.R. (2008), Ideological Reactions to Sarbanes-Oxley. Accounting Forum, 32, 114-124.

Baker, C.R. (2007), The Contested Concept of Auditor Independence. Advances in Public Interest Accounting, 12, 17-26.

8. Abdolmohammadi, M. and Baker, C.R. (2007), The Relationship between Moral Reasoning and Plagiarism in Accounting Courses: A Replication Study. Issues in Accounting Education, 22, 45-55.

9. Baker, C.R. and Barbu, E. (2007), Trends in Research in International Accounting Harmonization. The International Journal of Accounting, 42, 272-304.

Baker, C.R., Karcher, J. and Tyson, T. (2007), Accounting Advisory Boards: A Survey of Current and Best Practices. Advances in Accounting Education, 8, 77-92.

Baker, C.R. and Barbu, E. (2007), Evolution of Research on International Accounting Harmonization: A Historical and Institutional Perspective. Socio-Economic Review, 5, 603-632.

Baker, C.R. and Prentice, D. (2007), The Evolution of Auditor Liability under Common Law. Journal of Forensic Accounting, 8, 183-200.

Baker, C.R. and Logan, L. (2006), Using Action Research to Promote Increased Learning for Educationally Disadvantaged Students: A Critical Accounting Intervention. Global Perspectives on Accounting Education, 3, 1-21.

Baker, C.R. (2006), A Genealogical Investigation of Wealth. Accounting History, 11 (2), 151-171.

9. Bessire, D. and Baker, C.R. (2005), The French Tableau De Bord and the American Balance Scorecard: A Critical Analysis. Critical Perspectives on Accounting, 16 (6), 645-664.

Baker, C.R. (2005), What Do We Mean By Accounting for The Public Interest? Accounting, Auditing and Accountability Journal, 18 (5), 690-703.

Gendron, Y. and Baker, C.R. (2005), Interdisciplinary Movements: The Development of a Network of Support around Foucaultian Perspectives in Accounting Research. European Accounting Review, 14 (3), 525-569.

Baker, C.R. and Hayes, R. (2005), The Enron Fallout: Was Enron An Accounting Failure? Managerial Finance, 31 (9), 5-28.

Baker, C.R. (2005), The Varying Concept of Auditor Independence. The CPA Journal, 24-28.

8. Baker, C.R., Ding, Y., and Stolowy, H. (2005), Using ‘Statement Of Intermediate Balances’ As A Tool For International Financial Statement Analysis In The Airline Industry. Advances in International Accounting, 18, 169-198.

Baker, C.R. (2005), Enterprise Information Systems and B2B E-Commerce: The Significance of Xml. International Journal of Enterprise Information Systems, 1 (1), 53-64.

Baker, C.R. (2005), Public Policy Implications of Tax-Exempt Leasing In The United States. International Journal of Public Policy, 1 (1), 148-161.


Invited Presentation/Lecture

C.R. Baker (2009, November). AN HISTORICAL ANALYSIS OF THE INSTITUTIONS INVOLVED IN INTERNATIONAL ACCOUNTING CONVERGENCE. Faculty of Science and Economics, Babes/Boyai University, Cluj, Romania.

C.R. Baker (2009, June). Codified Discourse in the Public Accounting Profession. University of Sydney, Sydney, Australia.

C.R. Baker (2009, May). ACTION RESEARCH AND CORPORATE SOCIAL RESPONSBILITY. University of Navarra, Pamplona, Spain.


Conference Presentations/Papers

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C,R, Baker (2009). Codified Discourse in The Public Accounting Profession. In Fourteenth Ethics Research Symposium (pp. 30). New York, New York.

Baker, C.R. and Quéré, B. (2009). Legitimacy, Performance or Ideology ? A Comparison of Neo-Liberal Versus Democratic Models of Corporate Governance. In American Accounting Association Annual Meeting (pp. 38). New York, New York.

3. Baker, C.R., Biondi, Y. and Zhang, Q. (2009). Resistance and Confusion in International Accounting Standards Setting: The Case of the Chinese Approach to Accounting for Business Combinations. In American Accounting Association Annual Meeting (pp. 35). New York, New York.

Barbu, E. and Baker, C.R. (2009). An Historical and Interpretive Analysis of the Institutions Involved in International Accounting Harmonization. In American Accounting Association Annual Meeting (pp. 35). New York, New York.

Baker, C.R. (2009). What Is the Theory of Moral Development, And What Does It Have To Do With Accounting Research? In American Accounting Association Annual Meeting (pp. 28). New York, New York.

Baker, C.R. and Barbu, E. (2006). The Evolution of Research on International Accounting Harmonization: An Historical and Institutional Perspective. In Proceedings of The Illinois International Accounting Symposium. Paris France.

Baker, C.R., Bedard, J. and Prat, Christian (2005). A Comparative Analysis of Regulation of Statutory Auditing in Canada, France and the United States. In Proceedings of the 2005 Critical Perspectives on Accounting Conferences. New York NY.

Baker, C.R. (2004). Accounting in The Bosom of Abraham: A Genealogical Investigation of Wealth. In Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Singapore.


Other Scholarly/Artistic Work

1. Barbu, E. and Baker, C.R. (2009), “An Historical and Interpretive Analysis of the Institutions Involved in International Accounting Harmonization,” Actes du 30ème Congrès de l’Association Francophone de Comptabilité, Strasbourg, France (May).
2. Baker, C.R., Biondi, Y. and Zhang, Q. (2009), “Résistance et Confusion dans l’harmonisation des Normes Comptables Internationales : L'approche Chinoise Aux Fusions Et Acquisitions,” Actes du 30éme Congrès de l’Association Francophone de Comptabilité, Strasbourg, France (May).
3. Baker, C.R. and Quéré, B. (2009), “Une approche historique du rôle de l’Etat dans la gouvernance des entreprises,” Actes du 30éme Congrès de l’Association Francophone de Comptabilité, Strasbourg, France (May).
4. Baker, C.R., Bédard, J. and Prat, C. (2008), “Une approche de la théorie institutionnelle à la réglementation de l'audit légale et statutaire,” 29ème Congres de l’Association Francophone de Comptabilité, Cergy-Pontoise, France, (May).
5. Lesage, C., Hottegindre, G. and Baker, C.R. (2008), “Does Poor Audit Quality Result From a Lack of Independence or a Lack of Competence?: Evidence From Disciplinary Actions Against Auditors In France,” 29ème Congres de l’Association Francophone de Comptabilité, Cergy-Pontoise, France, (May).
6. Barbu, E. and Baker, C.R. (2008), “An Historical and Interpretive Analysis of the Institutions Involved in International Accounting Harmonization,” Proceedings of the 12th World Congress of Accounting Historians, Istanbul, Turkey (July).
7. Baker, C.R. (2008), “Administrative and Accounting Practices in the Byzantine Empire,” Proceedings of the 12th World Congress of Accounting Historians, Istanbul, Turkey (July).

Honors and Accomplishments

Recipient of 2008 Bender Award for Outstanding Body of Work.

Professional Activities

Chairperson of the Public Interest Section of the American Accounting Association, 2008-2009.

Licenses & Certifications

Certified Public Accountant, New York State