Alan S GlazerHenry P. and Mary B. Stager Professor of Business

One area of my research concerns financial reporting by not-for-profit organizations. Several years ago, I completed a research project for 5 major museums concerning how their collections should be reported in their external financial statements. The results of the study were published by the American Association of Museums as a research monograph, "Accounting for Museum Collections and Contributions of Collection Items." More recently, I was a consultant to the Not-for-Profit Committee of the American Institute of Certified Public Accountants. In that capacity, I assisted in drafting the audit and accounting Guide, "Not-for-Profit Organizations," that provides authoritative guidance for the preparation and audit of all not-for-profit organizations' financial statements.

My second area of research concerns the ethical behavior of auditors. I was Associate Project Director for the Independence Standards Board in New York, working on the development of a Conceptual Framework for auditor's independence. Under present US law, auditors must be "independent" of the organizations they audit. Many regulations have been issued by the SEC and Congress that describe various activities between auditors and their clients that are proscribed or limited. The Independence Standards Board developed a conceptual framework to serve as a foundation for analyzing a wide range of auditor independence issues.

I recently completed a three-volume series of books dealing with how stakeholders can use financial statements and related information to support investing and lending decisions.   Those books, co-authored with Prof. Emeritus Glenn Stevens, were published by BNA Bloomberg.  I am currently working on a related research project related to environmental accounting.  The first part of the project looks at how U.S. companies are communicating with stakeholders about greenhouse gas emissions and other climate change impacts. The second part will discuss the role of the Sustainability Accounting Standards Board (SASB), a private sector group that is developed an industry-based system for reporting information about companies' environmental, social and governance (ESG) performance.

Education

CPA, State of Pennsylvania (inactive)

Ph.D., University of Pennsylvania

M.A., University of Pennsylvania

A.B., Franklin & Marshall College


Alan Glazer on Google Scholar