Associate Professor, Accounting

Year Started at JMU: 2003

Contact Info

  • Ph.D., University of Central Florida
  • M.B.A., University of Maryland
  • B.S., Salisbury State
Professional Interests
  • Capital Markets
  • Accounting Standard Setting
  • Financial Institutions
Personal Interests
  • Biking
  • Running
  • Hiking
Current Courses Taught
  • Finance
  • Advanced Accounting

July 2013

  • Dr. Luis Betancourt (Associate Professor, Accounting) received $162,496 from the U.S. Securities and Exchange Commission to serve as a research resource to the commission in the area of conducting, evaluating and interpreting empirical, behavioral and analytical research in auditing and accounting.
Key Publications

“The Accounting for Joint Ventures Moves Closer to Convergence: Are Financial Statement Users Better Off?” with C. Baril, The CPA Journal, forthcoming. 

 “Ponzi-Scheme Losses: Indirect Investor and State Tax Issues,” with W. VanDenburgh and N.Nichols, Journal of Accountancy, February 2011.

“Accounting for Securitizations:  A Comparison of SFAS 140 and IASB 39," with A.Adhikari, Journal of International Financial Management and Accounting, Volume 19, Issue 1, Spring 2008

“Mortgage Banking Activities and Mortgage Backed Securities,” Bureau of National Affairs (BNA) Tax and Accounting Portfolio 5208, (Accounting Policy and Practice Series), with C. Johnson and S. Nowakowski, 2008

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