Charles Richard Baker

Adelphi University - School of Business

Professor of Accounting

1 South Avenue

Garden City, NY 11530

United States

SCHOLARLY PAPERS

14

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CITATIONS
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Top 24,898

in Total Papers Citations

17

Scholarly Papers (14)

1.

A Critique of the Concept of Measurement in Financial Accounting

Number of pages: 25 Posted: 16 Jan 2013
Charles Richard Baker
Adelphi University - School of Business
Downloads 967 (22,379)
Citation 1

Abstract:

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measurement, financial accounting, Sterling, IASB

2.

Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations

Università degli Studi di Brescia Working Paper No. 91
Number of pages: 43 Posted: 19 Nov 2008 Last Revised: 05 Dec 2012
Charles Richard Baker, Yuri Biondi and Qiusheng Zhang
Adelphi University - School of Business, French National Center for Scientific Research (CNRS) and School of Economics and Management, Beijing Jiaotong University
Downloads 713 (34,298)
Citation 2

Abstract:

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business combinations, mergers and acquisitions, purchase method, pooling of interests method, international accounting convergence, fair value accounting model, historical cost accounting model

3.

Alternative Perspectives on Accounting in the Public Interest

CAAA Annual Conference 2013
Number of pages: 33 Posted: 13 Jan 2013
Charles Richard Baker
Adelphi University - School of Business
Downloads 452 (61,953)
Citation 2

Abstract:

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public interest, accounting, social science

4.

Accountants' Value Preferences and Moral Reasoning

Number of pages: 35 Posted: 06 Jan 2006
Mohammad J. Abdolmohammadi and Charles Richard Baker
Bentley University - Department of Accountancy and Adelphi University - School of Business
Downloads 395 (72,834)
Citation 2

Abstract:

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Rokeach Values Survey, moral reasoning, DIT

5.

The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
Number of pages: 63 Posted: 07 Apr 2013 Last Revised: 29 Aug 2017
Hervé Stolowy, Martin Messner, Thomas Jeanjean and Charles Richard Baker
HEC Paris - Accounting and Management Control Department, University of Innsbruck, ESSEC Business School - Department of Accounting and Management Control and Adelphi University - School of Business
Downloads 296 (100,929)
Citation 9

Abstract:

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Madoff, trustworthiness, illusion, financial markets

6.

Corporate Social Responsibility Reporting in Controversial Industries

Number of pages: 22 Posted: 08 Jan 2017
John W. Byrd, Kent Hickman, Charles Richard Baker and BRUNO COHANIER
University of Colorado at Denver, Gonzaga Univesity, Adelphi University - School of Business and EADA BUSINESS SCHOOL
Downloads 237 (127,299)
Citation 4

Abstract:

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Controversial Industries, CSR Reporting, Legitimacy, Sin Stocks

7.

A Participant Observation Study of the Resolution of Audit Engagement Challenges in Governmental Tax Compliance Audits

CAAA Annual Conference 2013
Number of pages: 25 Posted: 15 Jan 2013
Rick Stephan Hayes and Charles Richard Baker
California State University at Los Angeles and Adelphi University - School of Business
Downloads 57 (360,957)

Abstract:

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participant observation, auditing challenges, governmental tax compliance auditing, auditor/client negotiations

8.

Towards the Use of Action Research to Promote Sustainability

CAAA Annual Conference 2013
Number of pages: 21 Posted: 12 Jan 2013 Last Revised: 14 Jan 2013
Charles Richard Baker
Adelphi University - School of Business
Downloads 40 (418,779)

Abstract:

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sustainability, action research, organizational development

9.

Corporate Social Responsibility Ratings and Financial Performance: An Analysis of Sub-Ratings in Europe

Posted: 01 Jun 2017
Bertrand P. Quere, Genevieve Marie Nouyrigat and Charles Richard Baker
University of Grenoble - Graduate School of Business, affiliation not provided to SSRN and Adelphi University - School of Business

Abstract:

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CSR Rating Agency, Corporate Social Responsibility (CSR), Corporate Financial Performance (CFP), Sub-rating

10.

Evolution of Research on International Accounting Harmonization: A Historical and Institutional Perspective

Socio-Economic Review, Vol. 5, No. 4, pp. 603-632, 2007
Posted: 10 Jul 2008
Charles Richard Baker and Elena M. Barbu
Adelphi University - School of Business and affiliation not provided to SSRN

Abstract:

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financial institutions, corporate finance, internationalization, international accounting research, financial accounting standards, international accounting harmonization, accounting and auditing, N2 financial markets and institutions

11.

On Interdisciplinary Movements: The Development of a Network of Support Around Foucaultian Perspectives in Accounting Research

European Accounting Review, Vol. 14, No. 3, pp. 525-569, 2005
Posted: 26 Sep 2005
Yves Gendron and Charles Richard Baker
Université Laval and Adelphi University - School of Business

Abstract:

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Epistemological uncertainty, Interdisciplinary movements, Michel Foucault, Networks of support, Sociology of translation, Travel of ideas

12.

Regulation of the Statutory Auditor in the European Union: A Comparative Survey of the United Kingdom, France and Germany

The European Accounting Review, Vol. 10, No. 4, 2001
Posted: 26 Feb 2002
Charles Richard Baker, Alain Mikol and Reiner Quick
Adelphi University - School of Business, ESCP Europe and University of Duisburg-Essen

Abstract:

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13.

Concepts of Value in Chinese Folklore

Pacific Accounting Review, Vol 10, No 1, June 1998
Posted: 18 Nov 1998
Charles Richard Baker and Rick Stephan Hayes
Adelphi University - School of Business and California State University at Los Angeles

Abstract:

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14.

Theoretical Approaches to Research on Ethics in Accounting

Research on Accounting Ethics 1998
Posted: 26 Oct 1997
Charles Richard Baker
Adelphi University - School of Business

Abstract:

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