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Donald Kent

Title: Associate Professor, Director of Graduate Studies

Studio shot of Donald Kent 

Classes Taught

  • Introduction to Financial Accounting
  • Introduction to Managerial Accounting
  • Accounting Systems & Software
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Auditing
  • Internship
  • Advanced Auditing
  • Fraud Examination
  • Case Studies-Forensic
  • Academic Planning Seminar 

Education

  • PhD  1996     Accounting, Supporting Fields: Administrative Systems, Statistics
                          Union Graduate College (Schenectady, NY)
  • MS    1987     Accounting, College of Business, Rochester Institute of Technology
  • BS    1976     Accounting, College of Business, Rochester Institute of Technology

Certifications

  • 2006    Association of Certified Fraud Examiners (ACFE) 
                Certified Fraud Examiner
  • 1979    The University of the State of New York Education Department
                Certified Public Accountant

Research Interests

  • Behavioral research in auditing and accounting with an emphasis on group decision-making, ethical judgments, and moral reasoning
  • Auditing process and other issues of the auditing profession
  • Financial performance
  • Educational issues

Awards and Distinctions:

  • College of Business, Rochester Institute of Technology, Dean's Scholastic Award for Academic Excellence, 1987

Publications
     Journal Articles:

  • (With Daniel Acton) "Analyzing Financial Statements Using the FASB'S Proposed Financial Statement Presentation Format," The National Accounting Journal. Vol. 14 No. 1, Spring 2012.  
  • (With J. Cordeiro and P. Mukherjee) "The Nonparametric Assessment of CEO Compensation Practice," Management Research, Vol. 29, No. 5, 2006.
  • (With D. Acton) "Using Financial Ratios to Prepare Forecasted Financial Statements," The National Accounting Journal, Volume 7, No. 1,Spring/Summer 2005.
  • (With J. Romal) "Understanding the Accounting Lag in Relation to Implementation of Management Accounting Innovations Following Advanced Manufacturing  Technology Innovations," The International Journal of Business Disciplines, Fall/Winter 2004, pp. 103 – 123.  
  • (With D. Amold and J. Schmee) "The Effect of the 'Team' versus 'Group' Audit Formats on Risk Assessment Decisions of Audit Partners," The Irish Accounting Review, Vol. 10, No. 1, Spring 2003, 23-44.
  • (With D. Arnold and R. Nydegger) "Public Accountants Choice Shift Patters: The Effect of Locus of Control, Moral Development, Social Desirability, and Employment Levels," Psychological Reports, Vol. 91, August 2002, 85 - 104.
  • (With D.Acton and A. Rummel) "Ethics Coverage in Auditing: Professors' Perspectives" The National Accounting Journal, Vol. 4, No. 1, Winter 2002, 33-37.
  • (With D. Arnold, Sr.) "Benchmarking Characteristics of Risk Assessment and Staffing Participation in Smaller-to-Midsize Public Accounting Firms" Massachusetts CPA Review Online, November 2001
  • (With J. Cordeiro) "Do EVA Adopters Outperform Their Industry Peers? Evidence from Security                 Analysts Earnings Forecasts," American Business Review, Vol. XIX, No. 2, June 2001, 57-63.
  • (With D. Acton) "Practitioners' Views on CPA WebtrustTM, Ohio CPA Journal, Vol. 60, No. 1, January-March 2001, 64-65.
  • (With J. Helmuth and J. Lessard) "Capital Budgeting and State Approval of Power Plants," Southern Business Review, Vol.17, No.1, Spring 1991.

Conference Publications:

  • (With J. Cordeiro and R.Yang) "What Determines the Variation in Relative Performance Evaluation Usage Across US Industries." [Abstract] Proceedings of the American Accounting Association, American Accounting Association Annual Meeting, Denver, CO., August 2011.
  • (With K. Sohn and C. Peterson) "Reducing Costs and Improving Quality Through the Implementation of Electronic Health Records (ERH) in NY State." Proceedings of The Business Research Consortium, The Business Research Consortium Conference of Western New York, SUNY Brockport, April 2011.
  • (With J. Cordeiro and R.Yang) "What Determines the Variation in Relative Performance Evaluation Usage Across US Industries." [Abstract] Proceedings of the American Accounting Association, Northeast Regional Meeting, American Accounting Association Northeast Region Meeting,  Burlington, VT, October 2010.
  • (With S. Murphy and P. Bloom) "An Investigation of Professors' Views on Membership Professional Organizations" [Abstract] Proceedings of the American Accounting Association, Northeast Regional Meeting, American Accounting Association Northeast Region Meeting,  Cambridge, MA, November 2009.
  • (With J. Cordeiro and P. Mukherjee) "The Nonparametric Assessment of CEO Compensation Practice [Abstract] Proceedings of the American Accounting Association, Northeast Regional Meeting, Portsmouth, NH, April 20-22, 2006.
  • (With Ralph Trecartin) "Comparing Cash Flow Variables: Which Variable Provides the Strongest Relation to Return?" [Abstract], Proceedings of the Northeast Regional Conference of the American Accounting Association, Tarrytown, NY, April 14-16, 2005.
  • (With D. Acton) "A Forecasting Method for Start-Up Firms," [Abstract] Proceeding of the 2005. College Teaching and Learning Conference, Lake Buena Vista, FL, January 3-7, 2005.
  • (With R. Trecartin) "Cash Flow Comparisons," Proceedings of the Academy of Financial Services 18th Annual Meeting, New Orleans, LA, October 2004.
  • (With D. Acton) "Preparing First-Year Financial Statements Using Financial Ratios," [Abstract], Proceedings of the Northeast Regional Meeting of the American Accounting Association, Albany, NY, April 29 – May 1, 2004.

Contact Information:
e-mail: dkent@brockport.edu
office phone: (585) 395-5521
office location: 108B Hartwell Hall

 

 

Last Updated 1/29/14

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