Charles A. Brown, Ph.D.

Chuck Brown
Associate Professor, Accounting
NCAA Faculty Athletics Representative, Penn State Behrend
Office Phone
Office Location
268 Burke
PENN STATE BEHREND
281 BURKE CENTER
ERIE PA 16563
Biography

A CPA, MBA, and Ph.D. with auditing experience in real estate development, steel fabrication, thoroughbred horse racing tracks, and not-for-profit organizations. Currently Behrend's Faculty Athletics Representative.

Ph.D., Kent State University (2002): Research interests include auditor decision making, market-based prediction and forecasting, applied managerial/cost accounting studies and accounting education issues. He teaches primarily in the areas of intermediate accounting and cost accounting at the undergraduate level, and strategic cost management at the graduate level. He has had previous auditing experience with a regional CPA firm in Ohio, auditing real estate developers, steel fabrication companies, thoroughbred horse racing tracks, and not-for-profit organizations. He is a past president of the Erie Chapter of the Institute of Management Accountants and a former accounting club advisor for 10 years. He is currently Penn State Behrend’s Faculty Athletics Representative to the NCAA and serves on the NCAA Division III Interpretations and Legislation Committee.

Teaching

Awards and Nominations

Teaching Philosophy 

The job of every educator is that of a teacher. Higher education provides one primary service to its students - to educate them to the best of its ability. If our focus is predominantly research, then we are not doing our job of educating our students. Too many students pay top dollar to be educated by graduate assistants or those who lack real-world experience. A proper balance between teaching, research, and service is vital for each faculty member to grow and prosper in our dynamic society. This balance also provides our students with an appropriate educational experience. Without faculty research, continuing education, and real-world experience, we risk becoming stale and bored with the courses we teach. This is a disservice to our students. Without teaching, we risk becoming too engulfed in our own self-satisfaction and lack the preparatory care necessary to conduct a vibrant class. Thus, to maintain a sense of "current-ness" we must maintain an appropriate balance of teaching, research, and continuing education. In addition, it is necessary to maintain relationships within the profession in general, through interaction with CPA firms, businesses, former clients, colleagues, and alumni.

Each semester the fresh faces and former alike that wait to be motivated to learn should rejuvenate all faculty members. Each new semester rejuvenates me. Part of our job is to help students learn. However, more importantly, a majority of our classroom conduct is to help motivate students to learn. With motivation comes action. With action comes learning. With learning comes the result of our efforts - the future leaders of our communities, businesses, industries, and countries.

I consider myself an educator. Therefore, my job each and every day is to motivate my students to learn to put forth their best effort. In addition, I have the responsibilities of timeliness, preparedness, attentiveness, and giving my best effort each and every class. To do this appropriately, I must first be a teacher, and then compliment my teaching with research and service.

Courses Taught *

  • ACCTG 211: Financial and Managerial Accounting for Decision Making
  • ACCTG 340: Cost Accounting
  • ACCTG 371: Intermediate Accounting I
  • B ADM 501: Costs, Competition, and Marketing Performance
  • B ADM 510: Cost Management for Decision Making and Control

Service

Awards and Nominations

  • Nominee, Guy W. Wilson Award for Excellence in Academic Advising, Spring 2015.

Penn State University and Behrend College (most recent)

  • Faculty Athletics Representative to the NCAA on behalf of Behrend, 2009-
  • University Faculty Senate Committee on Campus Athletics, 2013-
  • University Faculty Senate Intercollegiate Athletics Committee, 2009-2013
  • Behrend Athletics Committee, 2002-04, 2009-

Accounting Program (most recent)

  • Accounting Program Disciplinary Leader, 2012-14
  • Accounting Curriculum, AACSB Assessment Team Leader, 2011-

Service to the National Collegiate Athletic Association (NCAA)

  • NCAA Division III Interpretation and Legislation Committee, 2015-

Professional and Learned Societies

  • Pennsylvania Institute of Certified Public Accountants, 2010-
  • American Accounting Association, 1997- 
  • American Institute of Certified Public Accountants, 1997-
  • Delta Sigma Pi, 2009
  • Beta Gamma Sigma, 1996-

 

 

Research Interests

Auditor decision making, market-based prediction and forecasting, applied managerial/cost accounting studies, accounting education issues, and collegiate athletics.

Publications

Student perceptions on using guided reading questions to motivate student reading in the flipped classroom, Accounting Education: An International Journal - May, 2016
Collaborators: Kreag Danvers, Co-Author; David Doran, Co-Author

Assessing the Determinants of NCAA Major Violations, Atlantic Economic Journal - September, 2014
Collaborator: John Fizel, Primary Author

Order Effects and the Audit Materiality Revision Choice, The Journal of Applied Business Research - 2009

Out-West Products, Inc.: A Financial Modeling and Decision Analysis Case, Journal of Accounting Education - 2009
Collaborator: K Danvers, Primary Author

Internal Capital Market Subsidies and Industry Downturns, Accounting and Finance Journal - 2008
Collaborator: C McNeil, Primary Author

Using Fundamental Analysis of Financial Information to Explain Unexpected Market Behavior, Global Business and Economics Review - 2007
Collaborators: D Brickner; M Myring

The Relative Accuracy of Allocating Service Departments' Cost to Production Departments under the Step Method, The Journal of Cost Analysis and Management - October, 2007
Collaborator: David Doran

Disaggregated Earnings and Prediction of ROE and Stock Prices: A Case of the Banking Industry, Review of Accounting and Finance - 2006
Collaborator: P Alam

Out-West Products, Inc.: An Excel Based Financial Planning and Decision Analysis Case - March, 2006
Collaborators: K Danvers; A Grenci

The Relative Accuracy of Allocating Service Departments' Cost to Production Departments under the Step Method - March, 2006
Collaborators: David Doran, Co-Author; Array Array

The Relative Accuracy of Allocating Service Departments' Cost to Production Departments under the Step Method - January, 2006
Collaborators: David Doran, Co-Author; Array Array

The Impact of Accrual Accounting Information on the Accuracy of Cash Flows Prediction in Regulated and Non-regulated Firms, Journal of Corporate Communications - 2005
Collaborator: M Myring

Auditors’ Use of Qualitative Information in Materiality Judgments - April, 2005
Collaborators: David Doran, Co-Author; Array Array

The Diversity of the Minimum Educational Requirements for CPA Licensure, New Accountant - 2004
Collaborator: David Doran, Primary Author

An Analysis of Differential Relevance of Fundamental Financial Signals: The Case of Profit Versus Loss Firms - April, 2004
Collaborators: D Brickner; M Myring

The Diversity of the Minimum Educational Requirements for CPA Licensure - April, 2004
Collaborators: David Doran, Primary Author; Array Array

Fundamental Analysis: Comparing Firms with Positive Earnings Versus Firms with Negative Earnings - May, 2003
Collaborators: D Brickner, Co-Author; M Myring

Order Effects on Auditor Materiality Judgments: The Impact of Qualitative Information - January, 2003
Collaborator: Array Array

An Inter-industry Comparison of Earnings Response Coefficients, Journal of Business and Information Technology - 2001
Collaborator: M Myring, Co-Author

The Forecast Accuracy Improvement from Earnings Disaggregation: A Case of the Banking Industry, Journal of Corporate Communications - 2001
Collaborator: P Alam

The Future of the Accounting Profession, Journal of State Taxation - 2001
Collaborator: David Doran, Primary Author

Education

Ph D, Accounting, Kent State University

MBA, Finance, Kent State University

Other, Accounting, Slippery Rock University