Luis Betancourt, Ph.D image

 

Professor, Accounting, BDO Faculty Scholar
betanclx@jmu.edu
Contact Info

Research and Teaching Interests
  • Capital Markets
  • Accounting Standard Setting
  • Financial Institutions
Education
  • Ph.D., University of Central Florida
  • M.B.A., University of Maryland
  • B.S., Salisbury State
Positions Held
  • Associate Professor (tenured), James Madison University, 2011-present     
  • Assistant Professor, James Madison University, 2003-2006 and 2008-2011
  • Professorial Lecturer (part-time), George Washington University, 2001-2003
  • Assistant Professor, American University, 1995-1998          
Select Publications

 “ASU 2016-09 Adoption: Potential Impacts of Changes in Accounting for Employee Share-Based Payments,” with N. Nichols and I. Scott, Tax Notes, August, 2016 

“The SEC’s Proposed IFRS Roadmap: An Analysis of Comment Letters Using Content Analysis and Textual Software,” with A. Adhikari and F. Shameri, Journal of International Accounting, Auditing and Taxation, Volume 23, Issue 2, pp. 98-108, 2014 

 “The Accounting for Joint Ventures Moves Closer to Convergence: Are Financial Statement Users Better Off?” with C. Baril, CPA Journal, February 2013. 

 "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 Monograph), with C. Johnson and S. Nowakowski, 2008 

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