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Dr. Luis Betancourt
Contact Info

Faculty Member Luis BetancourtAssociate Professor of Accounting

When started working at JMU: 2003

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, and Hiking 

Current Courses Taught:
Finance, Advanced 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


  • 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.