Charles R. Baker

Diplomas/Degrees

Diplomas/Degrees

PhD, UCLA (1975)

M.S., University of California Los Angeles (1973)

A.B., University of California Los Angeles (1968)

Licenses and Certifications

Licenses and Certifications

Certified Public Accountant, New York State

Personal Statement

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.

Recent Courses

Recent Courses

Advanced Accounting

Auditing And Accounting Information Systems

Auditing And The Computer

Financial Reporting Practice

Financial Statement Analysis

Seminar In Accounting Theory

Specialization/Interests

Specialization/Interests

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

Research Interests

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.

International Experience

International Experience

Since joining the Adelphi University faculty in 2005, I have been actively engaged in international activities, including publication of twenty academic research papers with colleagues in other countries, serving on six doctoral dissertation committees at various international universities, and making numerous invited presentations, primarily in France, but also Canada, Spain, Japan, Colombia and Romania. 

Books

Books

Corporate Social Responsibility (CSR): Practices, Issues and Global Perspectives (Hauppauge, New York: Nova Science Publishers, 2018).

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.

Chapters

Chapters

Baker, C.R. (2018). The Audit Profession. In Roslender, R. (ed.) The Routledge Companis to Critical Accounting (pp. 143-163). London: Routlege.

Baker, C.R. (2016).  Accounting and Economic Systems, a Tribute to the Work of Jacques Richard. In Bensadon, D. and Praquin, N. IFRS in a Global World: Internationa and Critical Perspectives on Accounting. (pp. 17-28) Springer International Publishing.

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.

Articles

Articles

Baker, C.R., Cohanier, B. and Gibassier, D. (2018), “Environmental Management Controls at Michelin – How Do They Link to Sustainability?”, Social and Environmental Accountability Journal, DOI: 10.1080/0969160X.2018.1438300. Baker, C.R. (2018), “What can Thomas Jefferson’s accounting records tell us about plantation management, slavery, and Enlightenment philosophy in colonial America?”, Accounting History, DOI: 10.1177/1032373218772589. Baker, C.R., Cohanier, B. and Leo (2017), “Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale,” International Journal of Accounting Information Systems Systems Vol. 26, pp. 20–31. Andrei, P., Baker, C.R. and Sargiacomo, M. (2017), “Public Sector Accounting in Italy at the Beginning of the 20th Century: The Contribution of Fabio Besta,” Accounting Historans Journal, Vol. 44, No. 1, pp. 35-51.

Pandit, G., Conway, G. and Baker, C.R. (2017), “Audit committee requirements in six major capital markets: How far have we come?” International Journal of Disclosure and Governance, Vol. 14, No. 1, pp 30–61

Byrd, J., Hickman, K., Baker, C.R. and Cohanier, B. (2016), “Corporate Social Responsibility Reporting in Controversial Industries,” International Review of Accounting, Banking, and Finance, Vol. 8 (3/4), 87-104.

Baker, C.R., Cohanier, B. and Leo (2017), “Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale,” International Journal of Accounting Information Systems Systems Vol. 26, pp. 20–31.

Pandit, G., Conway, G. and Baker, C.R. (2017), “Audit committee requirements in six major capital markets: How far have we come?” International Journal of Disclosure and Governance, Vol. 14, No. 1, pp 30–61.

Baker, C.R., Cohanier, B. and Leo, N. (2016), “Considerations Beyond the Fraud Triangle in the Fraud at Société Générale”, Journal of Forensic & Investigative Accounting, Vol. 8, No. 3 (July–December), pp. 462-479.

Baker, C.R. (2016), “From care of the poor to the great confinement: an exploration of hospital accounting in France”, Accounting History Review, Vol. 26, No. 3, pp. 259-284, DOI: 10.1080/21552851.2016.1235316

Lesage, C., Hottegindre, G. and Baker, C.R. (2016), “Disciplinary practices in the French auditing profession”, Accounting, Auditing & Accountability Journal, Vol. 29, No. 1, pp. 11 – 42.

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.

Quére, B., Nouyrigat, G. and Baker, C.R. (2015), “A bi-directional examination of the relationship between corporate social responsibility ratings and company financial performance in the European context”, Journal of Business Ethics, Vol. 132, No. 4, pp. 1-18, DOI 10.1007/s10551-015-2998-1.

Baker, C.R. (2015), “Organizational Change at Ford Motor Company in the Face of International Financial Crisis”, Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestion, Vol. 110, pp. 23-35.

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 Public 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: Insights 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.

Conference Presentations

Conference Presentations

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.

Invited Presentations

Invited Presentations

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.

Other Work

Other 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).

Grants

Grants

Adelphi University Faculty Research Grant recipient, 2006-2007.

Honors and Accomplishments

Honors and Accomplishments

Recipient of 2008 Bender Award for Outstanding Body of Work.

Professional Activities

Professional Activities

Editorial Boards Memberships:

Research on Professional Responsibility and Ethics in Accounting, Member of the Editorial Board, 1998-2017. Editor in Chief, 2018. Accounting, Auditing and Accountability Journal, Member of Editorial Board, 1997-2018. Accounting Forum, Member of the Editorial Board, 1995-2018. Accounting Historians Journal, Member of the Editorial Board, 2013-2018. Accounting History, Member of the Editorial Board, 2012-2018. Comptabilité-Contrôle-Audit, Member of the Editorial Board, 2008-2018. Critical Perspectives on Accounting, Member of Editorial Board, 1994-2018. The CPA Journal, Member of the Editorial Board, 1999-2018.

 

Service and Professional Activities:

American Accounting Association: Member, 1975-2018; Council Member, 2011-2012; Annual Meeting Coordinator, History and Integrative Section, 2011; Chair, Professionalism and Ethics Committee; 1975-2009; Chair, 12^th Ethics Symposium, 2007; Chair, Public Interest Section, 2004-06; National Coordinator, Public Interest Section, Annual Meetings 2001-2002; Northeast Regional Chairperson, Public Interest Section, 1998-2001; Chairperson and Member, Professionalism and Ethics Committee, 1997-1999; Mid-Atlantic Regional Chairperson, Public Interest Section, 1995-1996; Reviewer for Annual Meeting, 1997-2001; Member of Nominating Committee, Auditing Section, 1994; Mid-Atlantic Regional Chairperson Auditing Section, 1992-1993. American Institute of CPAs: Member, 1980-2018; Member Notable Contributions to Accounting Literature Award Committee, 1992-1994. New York State Society of CPAs: Member, 1980-2018; CPE Discussion Leader, 1995-1996; Member of Financial Accounting Standards Committee, 1993-1995; Member of Leasing and Finance Company Committee, 1991-1992. Academy of Accounting Historians: Member of Board of Trustees, 2005-2018. European Accounting Association: Member, 1993-2018. Association Francophone de Comptabilité: Member, 1996-2018.