• alan glazer 340 256 s
Henry P. and Mary B. Stager Professor of Business
Business, Organizations and Society

717-291-3921

nyna.tynmre@snaqz.rqh

Harris 133


Education

A.B., Franklin & Marshall College; M.A., University of Pennsylvania; Ph.D., University of Pennsylvania; CPA, State of Pennsylvania.

Research

One area of my research concerns financial reporting by not-for-profit organizations. Several years ago, I completed a research project for 5 major museums concerning how their collections should be reported in their external financial statements. The results of the study were published by the American Association of Museums as a research monograph, "Accounting for Museum Collections and Contributions of Collection Items." More recently, I was a consultant to the Not-for-Profit Committee of the American Institute of Certified Public Accountants. In that capacity, I assisted in drafting the audit and accounting Guide, "Not-for-Profit Organizations," that provides authoritative guidance for the preparation and audit of all not-for-profit organizations' financial statements.

My second area of research concerns the ethical behavior of auditors. I was Associate Project Director for the Independence Standards Board in New York, working on the development of a Conceptual Framework for auditor's independence. Under present US law, auditors must be "independent" of the organizations they audit. Many regulations have been issued by the SEC and Congress that describe various activities between auditors and their clients that are proscribed or limited. The Independence Standards Board developed a conceptual framework to serve as a foundation for analyzing a wide range of auditor independence issues..

Course Information

I teach Financial Accounting and Reporting classes at all levels -- from introductory to a senior seminar.