Faculty & Staff

CHARLES R BAKER

PROFESSOR

ACCOUNTING, FINANCE AND ECONOMICS

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
Intermediate Accounting I
Intermediate Accounting II

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.

Book Chapters

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.

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.


Refereed Articles

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Cappelletti, L. and Baker, C.R. (2009), Developing Human Capital through a Pragmatice Oriented Action Research Project. Action Research.

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