Stephen R. MoehrleStephen R. Moehrle
Department Chair and
Professor of Accounting
Office: 1205 SSB Tower ~ Voice: 314-516-6142
E-Mail: moehrle@umsl.edu
Homepage: http://www.umsl.edu/~bussmoeh

Degrees Held: Ph.D. (Accounting), Indiana University, 1998
Master of Business (Accounting), Indiana University, 1996
MBA, St. Louis University, 1989
 BSBA (Accounting), University of Missouri-St. Louis, 1985
Interests:
Teaching:
  • Areas: Financial Accounting
  • Courses:
    • Financial Accounting and Reporting II
    • Financial Accounting and Reporting III
    • Advanced Financial Accounting
    • MBA Introductory Financial Accounting
    • MBA Introductory Managerial Accounting
    • MBA Intermediate Accounting
    • MBA Financial Reporting and Analysis

Research:

  • Areas:
    • Financial Accounting and Reporting
  • Selected Significant Publications:
    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2010).” Research in Accounting Regulation, June 2013.

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2009).” Research in Accounting Regulation, 24(2) November 2012.

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2008).” Research in Accounting Regulation, 23(2) October 2011.

    •  “Highlights of Governance Research,” with C. Bolt and D. Farber, Journal of Accountancy, September 2011. 

    • “History of Accounting and Financial Reporting in the U.S.” with J. Reynolds-Moehrle, 2010, Studies in the Development of Accounting Thought Volume 14b:  History of Global Accounting and Financial Reporting:  The Americas, Chapter 5.  The Emerald Group 2011. 

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2007).” Research in Accounting Regulation, 22(2): 71-86. October 2010.

    • “Response to the Financial Accounting Standards Board’s and the International Accounting Standard Board’s Joint Discussion Paper Entitled, ‘Preliminary Views on Financial Statement Presentation,’” (Moehrle and T. Stober lead co-authors) with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, and R. Watts, Accounting Horizons, 2009 24(1): 149-158.

    • “A Framework for Financial Reporting Standards:  Issues and a Suggested Model,” with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Accounting Horizons, 2010 24(3):471-485.

    • “A Research-Based Perspective on the SEC’s Proposed Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers,” with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Accounting Horizons, 2009 24(1): 117-128.

    • “A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises,” with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Accounting Horizons, 2009 24(1): 129-137.

    • “The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force,” chair and principal financial accounting author, Accounting Horizons, 2009 23(4): 411-456.

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (1999 – 2000)”, with J. Reynolds-Moehrle, M. Mohrman, and P. Stuerke, Research in Accounting Regulation, 2009 21(1): 125-137.

    • “Response to FAF Exposure Draft, ‘Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB’”, (lead author) with R. Bloomfield, T. Christensen, R. Colson, K. Jamal, J. Ohlson, S. Sunder, T. Stober, and R. Watts, Journal of Accounting and Public Policy, 28(1), January / February 2009: 51-57.

    • “The Proposed Conceptual Framework:  Semantics or Sea Change in Financial Reporting”, with J. Reynolds-Moehrle, The CPA Journal, November 2008, 78(11):6.

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005 – 2006)”, with J. Reynolds-Moehrle and P. Stuerke, Research in Accounting Regulation, Volume 20, 2008: 219-266.

    • “A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP”, with the AAA Financial Accounting Standards Committee, Accounting Horizons, July 2008: 241-248.

    • “Understanding Disclosures of Postretirement Healthcare Obligations,” The CPA Journal, September 2007.

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2001 – 2002),” with J. Reynolds-Moehrle, Research in Accounting Regulation, Volume 19, 2007: 233-275.

      The CPA Profession:  Opportunities, Responsibilities, and Services, with G. Previts and J. Reynolds-Moehrle, American Institute of Certified Public Accountants, New York, 2006.

    • “Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003 – 2004)”, with J. Reynolds-Moehrle, Research in Accounting Regulation, Volume 18, 2006: 233-277.

    • “Shelf-registered securities:  Is it time to reevaluate the process?”, with J. Reynolds-Moehrle and P. Stuerke, Research in Accounting Regulation, Volume 17, 2004:3-24.

    • “Transitioning to the fair value method:  Changes in accounting for employee stock options”, with J. Reynolds-Moehrle, The CPA Journal, Volume 124(6),2004.

    • “Dining at the earnings buffet”, with J. Reynolds-Moehrle and J. Wallace, Business Horizons, July/August 2003.

    • “Is there a GAAP in your understanding of Generally Accepted Accounting Principles?”, with J. Reynolds-Moehrle and W. Tomlinson, The Financial Analysts Journal, September/October, 2002.

    • “Do firms use restructuring charge reversals to meet earnings targets?” The Accounting Review, April, 2002.

    • “How informative are earnings numbers that exclude goodwill amortization?” with J. Reynolds-Moehrle and J. Wallace, Accounting Horizons, September, 2001.

    • “Purchase versus pooling - An additional consideration: Should firms rescind or forego stock repurchase plans to pool,” with J. Reynolds-Moehrle and J. Wallace, Journal of Accounting and the Public Interest, July, 2001.

    • “Say Good-Bye to Pooling and Goodwill Amortization,” with J. Reynolds-Moehrle, Journal of Accountancy, September 2001.

    • “Should companies be racing to pool?” with J. Reynolds-Moehrle and J. Wallace, Journal of Accountancy, May, 2000.

    • A History of Financial Reporting in the United States of America, a chapter for Global Accounting History:  Accounting, Financial Reporting and Public Policy, edited by Gary Previts (Case Western Reserve University, USA), Peter Walton (ESSEC Business School, France) and Peter Wolnizer (University of Sydney, Australia), with J. Reynolds-Moehrle, 2011, Emerald Publishing Group.

    • The CPA Profession:  Opportunities, Responsibilities, and Services, with G. Previts and J. Reynolds-Moehrle, American Institute of Certified Public Accountants, New York, 2006.

  • Other Information

    • Member of the American Accounting Association, American Institute of  Certified Public Accountants, and Missouri Society of Certified Public Accountants

    • Senior Associate Editor, “Research in Accounting Regulation,” volumes 19 - present

    • Received the following awards: “Best Paper Award” Accounting Horizons 2009; University of Missouri Chancellor’s Award for Excellence in Teaching, 2007; Missouri Society of Certified Public Accountants “Outstanding Educator of the Year,” 2003; Douglas E. Durand Award For Research Excellence, 2002; Indiana University Lieber Memorial Teaching Associate Award (System wide), 1995-1996;Indiana University School of Business Doctoral Students Association Teaching Award, 1996;Indiana University Teaching Excellence Recognition Award, 1996-1997; Indiana University School of Business William G. Panschar Undergraduate Teaching Excellence Award, 1994-1995