Faculty Directory

Acting Instructor of Accounting

Education

PhD Washington University in St. Louis (1990)

MS Washington University in St. Louis (1990)

BS Bombay University (1980)

Academic Expertise

Positions Held

Instructor Affiliate, 2022-2023, Foster School of Business, University of Washington

Associate Professor, 2020-2021, School of Business and Leadership, University of Puget Sound.

Lecturer, Distinguished Teaching Fellow, 2017-2020, Haas School of Business, University of California, Berkeley

Lecturer, 2001-2015, Haas School of Business, University of California, Berkeley

Professor of Accounting, 1999-2015 Saint Mary’s College of California

Chair, Department of Accounting 1997-1999, Saint Mary’s College of California

Associate Professor of Accounting, 1995-1999 Saint Mary’s College of California

Assistant Professor of Accounting, 1990-1993 Emory University

Selected Publications

“Principles of Accounting and Valuation for Lawyers and Appraisers”
E.F. Reyes & Co., (2017). ISBN-13: 978-1978383425.

“Incentive Contracts for Financial Consultants at Private Client Services Division”
(2012). Case Research Journal.

“Kmart: Predicting Bankruptcy, Fresh Start Reporting, and Valuation of Distressed Securities”
Reyes, E.F., and Lehavy, R., (2011). Issues in Accounting Education.

“ACE Social Venture Fund: Estimating Social Value Creation”
(2010). Case Research Journal.

“Unlocking Value: Converting C-Corps Real Estate Assets into REITs”
(2007). International Journal of Business Research, Vol. VII(5).

“Activity Cost Analysis: A Tool to Cost Medical Services and Improve Quality of Care”
(2002). Journal of Managed Care Quarterly.

“Costing the Episode of Care Using Activity-Based Costing”
(1998). Global Fees for Episodes of Care: New Approaches to Healthcare Financing, Douglas Emery (Ed.), McGraw Hill Healthcare Education Group.

“The Balanced Scorecard by Robert Kaplan and David Norton (Book Review)”
(1997). The Accounting Review.

“Insider Trading and the Information Content of Earnings”
(1996). Journal of Business, Finance and Accounting, Vol. 23(8).

“Activity-Based Costing for Hospitals”
(1996). Health Care Management Review, Vol. 21(3).

“Accounting Education in a Liberal Arts College”
(1996). Educational Perspectives, Vol. XIII(2).

Consulting

Valuation for M&A Transactions

Developing Performance Metrics and Incentive Contracts

Litigation Support on Accounting and Valuation Issues

Honors and Awards

Lifetime Achievement Award, Haas School of Business, University of California, Berkeley, 2015.

Earl F. Cheit Outstanding Teaching Award, Haas School of Business, 2003, 2007, 2010 and 2013

Earl F. Cheit Outstanding Teaching Award, Runner-up, 2002, 2005 and 2008

Saint Mary's College, SEBA, Teaching Award, 2014

Saint Mary's College Faculty Alumni Award, 1999

Beta Gamma Sigma, Business Honor Society, 1990

Webb Foundation Doctoral Fellows Scholarship, 1989

American Accounting Association Doctoral Consortium Fellow, 1987

Graduate School of Business Fellowship, Washington University in St. Louis, 1985-1989

Academic Service

Academic Senate (1995-1997)

Undergraduate Council (1994-1998)

Graduate Council (1995-1996)

Strategic Planning Committee, SEBA (1994-2000)

Computer Planning Committee (1995-2000)

Endowed Professorship Accounting Search Committee (1994-2003)

Graduate Business Strategic Management and Operations faculty positions Search Committee (1996)

Planning Task Force (1997-2003)

Ethics Symposium Committee – “Ethics and Democracy in the Digital Age” University Symposium (1998)

January Term Committee (1998 – 1999)

Academic Administrators Evaluation Committee (2006-2009)

MBA Curriculum Committee, Haas School of Business (2007-2009)