Andrew J. Felo, Ph.D., CMA, CFM

Associate Professor of Accounting

Management

Expertise

    • Financial accounting
    • Managerial accounting
    • Financial management

Professional Activities

    • Secretary / Treasurer of the Public Interest Section of the American Accounting Association, August 2008 – Present.
    • Membership Coordinator for the Public Interest Section of the American Accounting Association, August 2006 – July 2008.
    • Member of the Editorial Board of International Journal of Accounting, Auditing, and Performance Evaluation, March 2006 – Present.
    • Member of Professionalism and Ethics Committee of the American Accounting Association, August 2005 – August 2006.
    • Liaison for the Public Interest Section of the American Accounting Association to the Mid-Atlantic Region Conference Committee, August 2004 – August 2006. 
    • Reviewer for American Accounting Association Annual Meetings, Ethics in Accounting Research Symposia, Auditing Section of the American Accounting Association Mid-Year Meetings, ABO Section of the American Accounting Association Research Conferences, Decision Sciences Institute Annual Meetings, Advances in Accounting, Research on Professional Responsibility and Ethics in Accounting, Corporate Governance: An International Review, Journal of Forensic Accounting, Journal of Business Ethics, Issues in Accounting Education, International Journal of Accounting, Auditing and Performance Evaluation, Journal of Business Disciplines, Research on Accounting Ethics, and Financial Management.
    • Judge for Institute of Management Accountants student case competition, March 2002 & March 2009.

Honors

    • 1998, 1999, and 2007 Who’s Who in American Teaching.
    • 2006 Diversity Recognition Award from The Pennsylvania State University – Great Valley.
    • 2004-2005 Teaching Excellence Award from The Pennsylvania State University – Great Valley.
    • 2003 Lybrand Silver Medal from Strategic Finance for “New Laws, New Challenges: Implications of Sarbanes-Oxley” (co-authored with Dr. Steven A. Solieri).
    • Best paper in Public Sector Track for 2003 Southeast Region of Decision Sciences Institute for “Ethical Behavior: Do Well by Doing Good” (co-authored with Dr. Ajay Aggarwal).
    • Robert Beyer Gold Medal Award, Winter 2001 CMA Exam.
    • 1996 Excellence in Teaching Award sponsored by Binghamton University’s Graduate School.

Education

    • Ph.D. - State University of NY - Binghamton, Accounting Concentration, Finance Minor
    • M.S. - State University of NY - Binghamton, Accounting
    • B.S. - Bucknell University, Business Administration

Courses

    • ACCTG 512 – Financial Accounting Theory and Reporting Problems
    • ACCTG 524 – Managerial Accounting
    • ACCTG 597A – Advanced Financial Accounting
    • FIN 531 – Financial Management

Research Interests

    • Disclosure credibility
    • Corporate governance
    • Accounting ethics
    • Business ethics

Citations

Book Chapters

Felo, Andrew J. “Codes of Good Corporate Governance in the United States.” 2009. Chapter to appear in Felix J. Lopez Iturriaga (Ed), Codes of Good Governance Around the World, Nova Publishers.

Solieri, S.A., J. Hodowanitz, & A.J. Felo. 2009. “Bloggers: Separating the Wheat from the Chaff.” In J.T. Wells (Ed), Computer Fraud Casebook: The Bytes that Byte, John Wiley & Sons, Inc.

Peer Reviewed Journal Publications

Felo, Andrew J. & S.A. Solieri. 2009. “Are all Audit Committee Financial Experts Created Equally?” International Journal of Disclosure and Governance. Vol. 6, No. 2, 150-166.

Felo, Andrew J. 2007. “Board Oversight of Corporate Ethics Programs and Disclosure Transparency.” Accounting and the Public Interest, Vol. 7, 1-25.

Felo, Andrew J. 2006. “Board Oversight of Corporate Ethics Programs and Changes in Financial Disclosure Credibility.” Journal of Forensic Accounting, Vol. 7 (2), 474-494.

Felo, Andrew J. & S.A. Solieri. 2003. “New Laws, New Challenges: Implications of Sarbanes-Oxley.” Strategic Finance, (February), 31-34.

Felo, Andrew J., Daniel Mahoney, & Steven A. Solieri. 2002. “Corporate Audit Committees’ New Accountability.” Strategic Finance (May), 52-56.

Felo, Andrew J. 2001. Ethics Programs, Board Involvement, and Potential Conflicts Of Interest In Corporate Governance. Journal of Business Ethics, Vol. 32 (3), 205-218.

Felo, Andrew J. 2000. Ethics Programs, Board Oversight, and Perceived Disclosure Credibility: Was The Treadway Commission Correct About Ethics and Financial Reporting? Research on Accounting Ethics, Vol. 7, 157-176.

Kahai, Surinder S., Steven A. Solieri, & Andrew J. Felo. 1998.  Active Involvement, Familiarity, Framing, and the Illusion of Control During Decision Support System Use. Decision Support Systems, Vol. 23, 133-148.

Peer Reviewed Teaching Cases

Solieri, S.A., J. Hodowanitz, & A.J. Felo. 2009. “Bloggers: Separating the Wheat from the Chaff.” In J.T. Wells (Ed), Computer Fraud Casebook: The Bytes that Byte, John Wiley & Sons, Inc.

Hodowanitz, Joan, S.A. Solieri, & A.J. Felo. “Richard Scrushy: The Rise and Fall of the King of Healthcare.” Forthcoming in S. Matulich (Ed), Handbook of Frauds, Scam and Swindles: Failures of Ethics and Leadership, Taylor & Francis Group, LLC.

Hodowanitz, Joan, S.A. Solieri, & A.J. Felo. “See No Evil, Hear No Evil, Speak No Evil: Ernst & Young’s Ethical Responsibility for the HealthSouth Fraud.” Forthcoming in S. Matulich (Ed), Handbook of Frauds, Scam and Swindles: Failures of Ethics and Leadership, Taylor & Francis Group, LLC.

Peer Reviewed Conference Proceedings

Aggarwal, Ajay K. & A.J. Felo. 2001. “Ethics & Firm Performance – What’s A Manager Supposed To Do?” Proceedings of the 2001 Academy of Business Disciplines Annual Meeting.

Non-Peer Reviewed Publications

Solieri, Steven A. & A.J. Felo. 2003. “Year-Old Law Impacts Private Companies Too.” Scranton Times Tribune, (Oct 12).

Ponemon, Larry & A.J. Felo. 1996. “Key Features of an Effective Ethics Training Program.” Management Accounting, (October), 66-67.

Manuscripts Reprinted in Books

Felo, Andrew J. & S.A. Solieri. 2004. “New Laws, New Challenges: Implications of Sarbanes-Oxley.” (Previously published in Strategic Finance, February 2003) reprinted in Emerging Practices in Cost Management – 2004 (Ed. James B. Edwards), published by Warren, Gorham, and Lamont, New York, NY.

Aggarwal, Ajay & A.J. Felo. 2003. “Ethics and Firm Performance – What’s a Manager to Do?” (Previously presented at the 2001 Academy of Business Disciplines Conference) reprinted in Managerial Effectiveness – The Winner’s Edge, published by the Institute of Chartered Financial Analysts (ICFAI) University Press, Andhra Pradesh, India.

Conference Presentations

Presented “Voluntary Disclosure Transparency, Board Independence and Expertise, and CEO Duality” at the 2009 Public Interest Section of the American Accounting Association Annual Meeting.

Presented “Voluntary Disclosure Transparency and Corporate Governance” as a “table discussion” as part of the Research Forum at the 2007 American Accounting Association Annual Meeting.

Presented “An Empirical Investigation of Analysis of the Relationship Between Board Oversight of Corporate Ethics Programs and Changes in Financial Reporting Quality” as a “table discussion” as part of the Research Forum at the 2004 American Accounting Association Annual Meeting.

Presented “An Empirical Investigation of Analysis of the Relationship Between Board Oversight of Corporate Ethics Programs and Changes in Financial Reporting Quality” at the 2004 Ethics in Accounting Research Symposium.

“Ethical Behavior: Doing Well by Doing Good” Presented at the 2003 Annual Meeting of the Southeast Institute for Decision Sciences. (Presentation made by co-author Ajay Aggarwal).

Presented “Ethics & Firm Performance – What’s A Manager Supposed To Do?” at the 2001 Academy of Business Disciplines Annual Meeting (Co-authored with Ajay K. Aggarwal).

Presented “Audit Committee Member Liability: How Will It Change?” at the 2001 Academy of Business Disciplines Annual Meeting (Co-authored with Boty McDonald).

Presented “Audit Committee Characteristics and the Quality of Financial Reporting: An Empirical Analysis” at the 2001 American Accounting Association Annual Meeting (Co-authored with Srinivasan Krishnamurthy & Steve Solieri).

Presented “Ethics Programs, Board Oversight, And Disclosure Credibility: Was The Treadway Commission Correct?” at the 1999 Research on Accounting Ethics Research Symposium.