1

ALAN S. GLAZER

ADDRESS

Department of Business, Organizations,

and Society

Franklin & Marshall College

P. O. Box 3003

Lancaster, PA 17604

Phone: (717) 291-3921

Fax: (717) 358-4568

E-mail:

EDUCATION

A.B. (Business Administration--Accounting), Franklin & Marshall College, 1969

M.A. (Accounting), Wharton School, University of Pennsylvania, 1976

Ph.D. (Business and Applied Economics--Accounting), University of Pennsylvania, 1978

HONORS AND AWARDS

Pi Gamma Mu National Social Science Honor Society, 1969

Wall Street Journal Award, 1969

American Accounting Association Doctoral Consortium, 1977

Christian R. and Mary F. Lindback Foundation Award for Outstanding Teaching, 1982

EMPLOYMENT

Wharton School, University of Pennsylvania

Teaching Fellow in Accounting, 1973-75

Price Waterhouse

Faculty Fellow, 1982-83

Franklin & Marshall College

Assistant Professor of Business Administration, 1975-82

Associate Professor of Business Administration, 1982-92

Professor of Business Administration, 1992-2003

Interim Vice President and Chief Financial Officer, December, 1994-August, 1995

Chair, Department of Business, Organizations, and Society, 1983-86, 1992-95, 2004-07, and 2010-12

Henry P. and Mary B. Stager Professor of Business, 2003-present

RESEARCH AND PUBLICATIONS

“An Investigation of the Effects of Alternative Auditor’s Reports in the Presence of Litigation Uncertainties” (unpublished Ph.D. dissertation, 1978).

“Developing a Method for Evaluating an Internal Audit Function” (with Henry R. Jaenicke), Internal Auditor, April 1979, pp. 60-66.

A Framework For Evaluating an Internal Audit Function (with Henry R. Jaenicke). Altamonte Springs, Florida: The Institute of Internal Auditors, 1980.

“Internal Auditing: A New Look at an Old Function” (Interview with Alan S. Glazer and Henry R. Jaenicke), Viewpoint, 1980, first edition.

“Syllabus for BUS 80--Seminar in Financial Accounting,” Accounting Trends, 20th ed., New York: McGraw-Hill Book Co., 1986, pp. 12-16.

“Financing Alternatives for Mergers, Acquisitions, and Buyouts,” Pennsylvania CPA Journal, Fall 1986, pp. 10-12, 14.

“Why Faculty Want to Talk With Employers,” Monitor, April 1987, p. 4.

Review of Accounting Standards in Evolution by Ross M. Skinner, Accounting Review, April 1988, pp. 372-74.

“Syllabus for BUS 85--Mergers and Acquisitions,” Accounting Trends, 22nd ed., New York: McGraw Hill Book Co., 1988 and 24th ed., 1990.

“Acquisition Bridge Financing by Investment Banks,” Business Horizons, September-October 1989, pp. 49-53.

“For What It's Worth” (with Abraham Shore), Pennsylvania CPA Journal, Fall 1990, pp. 7-9.

“Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice” (with Lawrence Ponemon), Issues in Accounting Education, Fall 1990, pp. 195-208.

Accounting for Museum Collections and Contributions of Collection Items (with Henry R. Jaenicke). Washington: American Association of Museums, 1991.

“Accounting for Contributions and Collection Items” (with Henry R. Jaenicke), CPA Journal, July 1991, pp. 34-40.

“Auditing Museum Collections” (with Henry R. Jaenicke), CPA Journal, August 1991, pp. 55-57.

“The Conceptual Framework, Museum Collections, and User-Oriented Financial Statements” (with Henry R. Jaenicke), Accounting Horizons, December 1991, pp. 28-43.

“Corporate Merger Trends in the United States and Prospects for the 1990's,” Tohoku Gakuin University Review (Economics), December 1991, pp. 119-34 (in Japanese).

“Art and Historical Treasures: A Solution to the Museum Collection Controversy” (with Henry R. Jaenicke), CPA Journal, March 1992, pp. 46+.

“Small Colleges’ Responses to the 150-Hour Requirement” (with Martha K. Nelson), Pennsylvania CPA Journal, October 1994, pp. 18-19.

“Implementing FASB 116 and 117” (with Martha L. Benson, Henry R. Jaenicke, and Kenneth D. Williams), Journal of Accountancy, September 1995, pp. 41-46.

“The Dollar Value of Volunteers” (with Susan J. Ellis), From the Top Down, rev. ed., Philadelphia: Energize, Inc., 1996, pp. 157-79.

“New AICPA Audit and Accounting Guide for NPOs” (with Henry R. Jaenicke, Joel Tanenbaum, and Kenneth D. Williams), Journal of Accountancy, November 1996, pp. 63-68.

Best Practices for Accounting Consultations. Jersey City: American Institute of Certified Public Accountants, 1997.

“Best Practices for CPA Firms” (with Sheri L. Fabian), Journal of Accountancy, September 1997, pp. 93-97.

“Coping With NPO Standards -- It’s Not Difficult” (with Martha L. Benson and Henry R. Jaenicke), Journal of Accountancy, September 1998, pp. 67+.

“A Framework for Auditor Independence” (with Susan McGrath, Arthur Siegel, Thomas W. Dunfee, and Henry R. Jaenicke), Journal of Accountancy (January 2001), pp. 39-42.

Review of Valuing a Business: The Analysis and Appraisal of Closely Held Companies by Shannon P. Pratt, Robert F. Reilly, and Robert P. Schweihs, 4th ed., Pennsylvania CPA Journal (Spring 2001), p. 46.

Staff Report: A Conceptual Framework for Auditor Independence (with Henry R. Jaenicke, Arthur Siegel, Susan McGrath, Richard H. Towers, and Thomas W. Dunfee). New York: Independence Standards Board, July 2001.

“Assessing Your Audit Firm’s Independence Guidance for Audit Committees” (with Susan McGrath, Arthur Siegel, Thomas Dunfee, and Henry Jaenicke). < (October 2001).

Review of The Search for Dignity at Work by Paula M. Rayman, Pennsylvania CPA Journal (Summer 2002), p. 22.

“A Pathology of the Independence Standards Board’s Conceptual Framework Project” (with Henry R. Jaenicke), Accounting Horizons (December 2002), pp. 329-52.

Review of Professional’s Guide to Value Pricing, 3rd edition by Ronald Baker, Pennsylvania CPA Journal (Spring 2003), p. 7.

“An Ethical Framework for Auditor Independence,” (with Thomas W. Dunfee, Henry R. Jaenicke, Susan McGrath, and Arthur Siegel), in George G. Brenkert (ed.), Corporate Integrity & Accountability. Thousand Oaks, CA: Sage Publications, Inc., 2004. pp. 72-86.

Accounting for Museums (with Martha L. Benson), Accounting Policy and Practice Series, Washington: BNA Tax Management Inc., 2006.

Financial Statement Analysis: Qualitative Techniques (with Glenn L. Stevens), Accounting Policy and Practice Series, Washington: BNA Tax Management Inc., 2009 and 2014.

Financial Statement Analysis: Quantitative Techniques-Analyzing Liquidity, Profitability, and Asset Utilization (with Glenn L. Stevens), Accounting Policy and Practice Series, Washington: BNA Tax Management Inc., 2010 and 2012.

Financial Statement Analysis: Quantitative Techniques-Analyzing Solvency, Price Multiples, and Cash Flow (with Glenn L. Stevens), Accounting Policy and Practice Series, Washington: BNA Tax Management Inc., 2010 and 2012.

“Revenues and Receivables” (with Cynthia L. Krom and Henry R. Jaenicke), in D. R. Carmichael and Lynford Graham (eds.), Accountants’ Handbook, 12th ed. New York: John Wiley & Sons, Inc., 2012, ch. 12.

CONSULTING ACTIVITIES

Coopers & Lybrand (National Office)

Price Waterhouse (National Office)

American Institute of Certified Public Accountants

Independence Standards Board

PROFESSIONAL AFFILIATIONS

American Accounting Association

American Association of University Professors

CERTIFICATION

Certified Public Accountant, Commonwealth of Pennsylvania, 1987 (inactive)