Chester Brearey
Assistant Professor of Accounting
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| Year | Degree/Certification | Institution |
| 2009 | D.M. | Case Western Reserve University |
| 2006 | M.Acc | Case Western Reserve University |
| 1976 | C.P.A. | State of Ohio |
| 1973 | B.B.A. in Accounting | Cleveland State University |
| 1971 | B.A. History | John Carroll University |
Teaching
Primary Teaching Interests lie in accounting and auditing conceptual theory and its linkage to practice. Courses taught and those I feel should be developed would include:
• Advanced Auditing Theory and Practice
• Advanced Financial Accountancy Theory
• Analysis of Contemporary Accountancy Issues
• Advanced Financial Reporting
• Corporate Reporting: A Financial Perspective
Research/Professional Activities
Primary Research Interests lie in contemporary applications of accounting and auditing history as it pertains to the first true model of financial reporting – the railroads. Current papers in progress include:
• Charles Francis Adams Jr. and the Massachusetts Railway Commission 1869-1913
• Informational Complexity and its Impact on Value Relevance: A Users Perspective (Empirical Paper)
• Stewardship – A Second Objective of Financial Reporting (Empirical Paper)
• Credit Default Swaps – Today’s Bucket Shops?
• Regulatory Trust and its Impact on Decision Usefulness (Empirical Paper)
• Manias, Panics and Crashes
• Civil War Accounting
Professional Activities:
• Academy of Accounting Historians
• American Institute of Certified Public Accountants (AICPA)
• Ohio Society of Certified Public Accountants (OSCPA)
• Business History Conference
• American Accounting Association (AAA)