ࡱ>  4bjbjh!h! P9 K?k K?k8lek ^G "i i i !C"4w"A`9"!!""i i 4%---"i i -"-- |ֆi %m<$L֋;0k.3'ֆzF""-"""""+"""k""""""""""""" s: CHARLES RICHARD BAKER, PhD, CPA Curriculum vitae May 2026 Summary: Full Professor, School of Business, ƽ, New York Research focusing on regulation, ethics and history of the accounting profession.. Author of over more than 120 publications, including 98 peer-reviewed articles. Member of the Editorial Board of 5 academic journals. Member of 9 Doctoral Juries. Contact Information: Office- ƽ: ƽ School of Business Garden City, New York 11530 USA Telephone: 516-877-4628 E-mail:  HYPERLINK "mailto:Baker3@ƽ.edu" Baker3@ƽ.edu Home Address: 101 Second Street Garden City, New York 11530 Telephone: 516-672-7424 PRIVATE  Education: UNIVERSITY OF CALIFORNIA, LOS ANGELES (UCLA) PhD, Accounting Information Systems, 1975 Minor Fields: Accounting Information Systems, Organizational Behavior UNIVERSITY OF CALIFORNIA, LOS ANGELES MS, Accounting Information Systems, 1973 UNIVERSITY OF CALIFORNIA, LOS ANGELES BA, Economic Geography, 1968 Full-Time Academic Positions: 2005-Present ADELPHI UNIVERISTY, New York Full Professor of Accounting 1997-2004 UNIVERSITY OF MASSACHUSETTS DARTMOUTH Full Professor of Accounting and Head of Department 1996 UNIVERSITY OF ESSEX, Colchester, England Visiting Senior Lecturer 1991-1995 FORDHAM UNIVERSITY, New York Associate Professor 1989-1991 ST. JOHN'S UNIVERSITY, New York Associate Professor 1975-1977 COLUMBIA UNIVERSITY, New York Assistant Professor Visiting Academic Positions: March 2026 ESSCA Business School, Paris and Lyon Years 2020-2024 University of Lyon 3, IAE Years 2017-2019 SKEMA Business School, Paris and Lille Years 2014-2017 ESCP Paris Years 2010-2014 NEOMA Business School, Rouen June 2009 University of Sydney, Australia Years 1996-2009, 2019 University of Grenoble, France Professional Experience: 1988-1989 ENERGY AMERICA INCORPORATED, New York and San Diego Vice President and Controller 1987 E.F. HUTTON & COMPANY, New York, New York Vice President-Investment Banking 1986-1987 KANSALLIS BANKING GROUP, New York, New York Vice President-Project Finance 1984-1986 BANK OF AMERICA, San Francisco, California Vice President-Project Finance 1980-1983 L.F. ROTHSCHILD & COMPANY, New York, New York Vice President-Investment Banking 1978-1979 COOPERS & LYBRAND, New York, New York Audit Manager-National Office Publications: Peer-Reviewed Academic Journal Articles: Cohanier, B. & Baker, C.R. (2025). Progressive conservatism: The evolution of paternalism as a means of management control at Michelin, Business History, DOI: 10.1080/00076791.2025.257901 Baker, C.R. (2025). The Role of Accounting in Society in India Prior to British Colonization, Journal of Accounting and Finance Vol. 25(4). Baker, C., Cohanier, B. (2024). The emergence of bills of exchange in the late medieval and early modern periods in Europe. Accounting History 121 DOI: 10.1177/10323732251331978 Kuter, M., Baker, C.R., Gurskaya, M., Sagitova, R. (2024).  HYPERLINK "https://scholar.google.com/scholar?oi=bibs&cluster=9774459411054115235&btnI=1&hl=en" Peculiarities of accounting practices in Francesco Datinis partnership in Pisa, Accounting Historians Journal, 51(1), 39-62. DOI: 10.2308/AAHJ-2021-024. Baker, C.R. (2023), Sobrit et rduction des couts caches. Enterprise & Socit, No. 14, 2023-2,  HYPERLINK "https://doi.org/10.4861 1/isbn.978-2-40616593-4.p.0051" https://doi.org/10.4861 1/isbn.978-2-40616593-4.p.0051 Baker, C.R. (2023). Historical Perspectives on Time and Temporalit. Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestin, 159, 73-97. Kuter, M., Baker, C. R., & Gurskaya, M. (2022). Profit Calculation in a Late 14th Century Sole Proprietorship: The Case of Francesco Datini. Accounting Historians Journal, 49(1), 15-28. Cohanier, B. and Baker, C.R. (2022). Paternalism as a Long-Term Strategy of a Management Control System, Accounting, Auditing & Accountability Journal,  HYPERLINK "https://doi.org/10.1108/AAAJ-02-2020-4446" https://doi.org/10.1108/AAAJ-02-2020-4446. Pandit, G. and Baker, C.R. (2021). Historical Development of The Standard Audit Report In The US: Form, Scope, and Renewed Attention to Fraud Detection. Accounting Historians Journal.  HYPERLINK "https://doi.org/10.2308/AAHJ-19-015" \t "_blank" https://doi.org/10.2308/AAHJ-19-015 Cohanier, B. and Baker, C.R. (2021). Le Paternalisme Comme Systme De Contrle Dans La Dure : Une Approche Historique Du Systme Michelin, Revue ACCRA , Vol. 21/3, N 12, pp. 27- 57. DOI 10.3917/accra.012.0027. Doron, M., Baker, C.R., and Zucker, K. (2019) Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Ofcer, Accounting Historians Journal Vol. 46, No. 2 DOI: 10.2308. Baker, C.R. and Qur, B. (2019), Governance and accounting practices in the Fugger family firm at the beginning of the sixteenth century, Accounting History https://doi.org/10.1177/1032373219848146. Baker, C.R., Cohanier, B. and Gibassier, D. (2018), Environmental Management Controls at Michelin How Do They Link to Sustainability? Social and Environmental Accountability Journal, DOI: 10.1080/0969160X.2018.1438300. Baker, C.R. (2018), What can Thomas Jeffersons accounting records tell us about plantation management, slavery, and Enlightenment philosophy in colonial America?, Accounting History, DOI: 10.1177/1032373218772589. Baker, C.R., Cohanier, B. and Leo (2017), Breakdowns in internal controls in bank trading information systems: The case of the fraud at Socit Gnrale, International Journal of Accounting Information Systems Systems Vol. 26, pp. 2031. Andrei, P., Baker, C.R. and Sargiacomo, M. (2017), Public Sector Accounting in Italy at the Beginning of the 20th Century: The Contribution of Fabio Besta, Accounting Historians Journal, Vol. 44, No. 1, pp. 35-51. Pandit, G., Conway, G. and Baker, C.R. (2017), Audit committee requirements in six major capital markets: How far have we come? International Journal of Disclosure and Governance, Vol. 14,No. 1,pp 3061. Byrd, J., Hickman, K., Baker, C.R. and Cohanier, B. (2016), Corporate Social Responsibility Reporting in Controversial Industries, International Review of Accounting, Banking, and Finance, Vol. 8(3/4), 87-104. Baker, C.R., Cohanier, B. and Leo, N. (2016), Considerations beyond the fraud triangle in the fraud at Socit Gnrale, Journal of Forensic & Investigative Accounting, Vol. 8, No. 3 (JulyDecember), pp. 462-479. Baker, C.R. (2016), From care of the poor to the great confinement: an exploration of hospital accounting in France, Accounting History Review, Vol. 26, No. 3, pp. 259-284, DOI: 10.1080/21552851.2016.1235316 Qure, B., Nouyrigat, G. and Baker, C.R. (2015), A bi-directional examination of the relationship between corporate social responsibility ratings and company financial performance in the European context, Journal of Business Ethics, Vol. 132, No. 4, pp. 1-18, DOI 10.1007/s10551-015-2998-1. Lesage, C., Hottegindre, G. and Baker, C.R. (2016), Disciplinary practices in the French auditing profession, Accounting, Auditing & Accountability Journal, Vol. 29, No. 1, pp. 11 42. Baker, C.R. (2015), Organizational change at Ford Motor Company in the face of international financial crisis, Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestion, Vol. 110, pp. 23-35. Baker, C.R., Barbu, E. and Le, T.L. (2015), "A historiographical review of research concerning accounting changes in post-communist economies," The Accounting Historians Journal, Vol. 42, No. 1, pp. 1-36. Baker, C.R. and Qur, B. (2015), " Historical innovations in the regulation of business and accounting practices: A comparison of absolutism and liberal democracy," Accounting History. Vol. 20, No. 3August, pp. 250-265. Baker, C.R. (2014), "Qualitative research in accounting: the North American perspective," Qualitative Research in Accounting & Management,Vol. 11, No. 4, pp. 278-285 Hayes, R. and Baker, C.R. (2014), "A participant observation study of the resolution of audit engagement challenges in government tax compliance audits," Qualitative Research in Accounting & Management, Vol. 11, No. 4, pp. 416-429. Baker, C.R. and Qur, B. (2014), The role of the state in corporate governance, Accounting History, Vol. 19, No. 3,August, pp. 291-307. Baker CR. (2014), Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina, Critical Perspectives on Accounting, Vol. 25, No. 7, October, pp. 620-632. Baker, C.R., Bdard, J. and Prat dit Hauret, C. (2014), The regulation of statutory auditing: An institutional theory approach, Managerial Auditing Journal, Vol. 29, No. 5, pp. 371-394 Stolowy, H., Messner, M., Jeanjean, T. and Baker, C.R. (2014), The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud, Contemporary Accounting Research, Vol. 31, No. 2, pp. 35439. Baker, C.R. (2014), An Examination of the Ethical Discourse of the US Public Accounting Profession from a Foucaultian Perspective, Journal of Accounting and Organizational Change, Vol. 10, No. 2, pp. 216-228. Baker, C.R. (2014), A Comparative Analysis of the Development of the Auditing Profession in the United Kingdom and in France, Accounting History, Vol. 19, No. 1, pp. 97-114. Baker, C.R. (2013), Administrative and Accounting Practices in the Byzantine Empire, Accounting History, Vol. 18, No. 2, pp. 211-227. Chiapello, E. and Baker, C.R. (2011), The Introduction of French Theory into English Language Accounting Research, Accounting, Auditing & Accountability Journal, Vol. 24, No. 2, pp. 140-160. Baker, C.R. (2011), A Genealogical History of Positivist and Critical Accounting Research, Accounting History, Vol. 16, No. 2, pp. 1-15. Baker, C.R. (2011), A Discussion of Poststructuralist and Postmodernist Positions in the Work of Norman Macintosh, Critical Perspectives on Accounting, Vol. 22, No. 1, pp. 110-117. Cappelletti, L. and Baker, C.R. (2010), Developing Human Capital through a Pragmatic Oriented Action Research Project, Action Research, Vol. 8, No. 2, pp. 211-232. Baker, C.R. Camodeca, R., Canziani, A. and Mikol, A. (2010), Origins of the legal requirement to appoint multiple auditors in France and Italy, Euro-Mediterranean Economics and Finance Review, Vol. 5, No. 2, pp. 27-42. Barbu, E. and Baker, C.R. (2010), An historical and neo-institutional analysis of institutions involved in international accounting convergence, Accounting and Management Information Systems, Vol. 9, No. 2, pp. 218-241. Baker, C.R. Biondi, Y. and Zhang, Q. (2010), Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations, Critical Perspectives on Accounting, Vol. 21, pp. 107-117. Baker, C.R. (2009), From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance, Australian Accounting Review, Vol. 19, No. 48, March, pp. 24-32. Baker, C.R. (2008), A Habermasian Approach to the Analysis of Globalisation Processes, International Journal of Social Inquiry, Vol. 1, No. 2, pp. 89-112. Baker, C.R. and Prentice, D. (2008), The Origins of Auditor Liability to Third Parties under United States Common Law, Accounting History, Vol. 13, No. 2, pp. 163-182. Baker, C.R. (2008). Ideological Reactions to Sarbanes-Oxley, Accounting Forum, Vol. 32, No. 2, pp. 114-124. Baker, C.R. (2007), The Contested Concept of Auditor Independence, Advances in Public Interest Accounting, Vol. 12, pp. 17-26. Abdolmohammadi, M. and Baker, C.R. (2007), The Relationship between Moral Reasoning and Plagiarism in Accounting Courses: A Replication Study, Issues in Accounting Education, Vol. 22, No. 1, pp. 45-55. Baker, C.R. and Barbu, E. (2007), Trends in Research in International Accounting Harmonization, The International Journal of Accounting, Vol. 42, No. 1, pp. 272-304. Baker, C.R., Karcher, J. and Tyson, T. (2007), Accounting Advisory Boards: A Survey of Current and Best Practices, Advances in Accounting Education, Vol. 8, pp. 77-92. Baker, C.R. and Barbu, E. (2007), Evolution of Research on International Accounting Harmonization: A Historical and Institutional Perspective, Socio-Economic Review, Vol. 5, No. 4, pp. 603-632. Baker, C.R. and Prentice, D. (2007), The Evolution of Auditor Liability under Common Law, Journal of Forensic Accounting, Vol. 8, No. 1-2, pp. 183-200. Abdolhohammadi, M. J. and Baker, C.R. (2006), Accountants Values and Moral Reasoning, Journal of Business Ethics, Vol. 69, pp. 11-25. Baker, C.R. (2006). Epistemological Objectivity in Financial Reporting: Does Online Accounting Require a New Accounting Model, Accounting, Auditing and Accountability Journal. Vol. 19, No. 5, pp. 663-680. Baker, C.R. (2006). Towards a Genealogy of Wealth through an Analysis of Biblical Discourses, Accounting History. Vol. 11, No. 2, pp. 151-171. Baker, C.R. and Logan, L. (2006). Using Action Research to Promote Increased Academic Success for Educationally Disadvantaged Students, Global Perspectives on Accounting Education, Vol. 3, pp. 1-21. Baker, C.R. and Hayes, R. (2005). The Enron Fallout: Was Enron an Accounting Failure? Managerial Finance. Vol. 31, No. 9, pp. 5-28. Baker, C.R. (2005). What Do We Mean by Accounting for the Public Interest? Accounting, Auditing & Accountability Journal. Vol. 18, No. 5, pp. 690-703. Baker C.R. (2005). Public Policy Implications of Tax-Exempt Leasing in the United States. International Journal of Public Policy. Vol. 1, No. 1, pp. 148-161. Gendron, Y. and Baker, C.R. (2005). 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. Baker, C.R., Ding, Y., and Stolowy, H. (2005). Using Statement of Intermediate Balances as a Tool for International Financial Statement Analysis in the Airline Industry, Advances in International Accounting. Vol. 18, pp. 169-198. Bessire, D. and Baker, C.R. (2005). The French Tableau de Bord and the American Balance Scorecard: A Critical Analysis. Critical Perspectives on Accounting. Vol. 16, No. 6, pp. 645-664. Baker, C.R. and Hayes, R. (2004). Using a Folk Story to Generate Discussion about Substance over Form, Accounting Education. Vol. 13, No. 2, June, pp. 267-284. Baker, C.R. and Hayes, R. (2004). Reflecting Form over Substance: The Case of Enron Corp. Critical Perspectives on Accounting. Vol. 15, pp. 767-785. Moyes, G. and Baker, C.R. (2003). Auditors Beliefs about the Fraud Detection Effectiveness of Standard Audit Procedures. Journal of Forensic Accounting. Vol. 4, pp. 19-36. Baker, C.R. (2003). Investigating Enron as a Public Private Partnership. Accounting, Auditing & Accountability Journal. Vol. 16, No. 3, pp. 446-466. Adedeji, A. and Baker, C.R. (2002). Why Firms In The UK Use Interest Rate Derivatives. Managerial Finance. Vol. 28, No. 11, pp. 53-73. Baker, C.R. and Owsen, D. (2002). Increasing the Role of Auditing in Corporate Governance. Critical Perspectives on Accounting. Vol. 13, No. 5-6, pp. 783-796. Macintosh, N. and Baker, C.R. (2002). A Literary Theory Perspective on Accounting: Towards Heteroglossic Accounting Reports. Accounting, Auditing & Accountability Journal. Vol. 15, No. 2, pp. 184-222. Bdard, J., Baker, C.R. and Prat di Haret, C. (2002). La Rglementation de lAudit: Une Comparaison Entre le Canada, les tats-Unis et la France. Comptabilit-Contrle-Audit. Special Number, pp. 139-168. Shapiro, B. and Baker, C.R. (2001). Information Technology and the Social Construction of Information Privacy. Journal of Accounting and Public Policy. Vol. 20, pp. 295-322. Gendron, Y. and Baker, C.R. (2001). Par Del des Frontires Disciplinaires et Linguistiques: Linfluence des Penseurs Franais sur La Recherche en Comptabilit. Comptabilit-Contrle-Audit. Vol. 7, No. 2. Baker, C.R. (2001). Crime, Fraud and Deceit on the Internet: Is There Hyperreality in Cyberspace? Critical Perspectives on Accounting. Vol. 12, No. 6, pp. 1-15. Baker, C.R., Mikol, A. and Quick, R. (2001). 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, pp. 763-786. Baker, C.R. (2000). Towards the Increased Use of Action Research in Accounting Information Systems. Accounting Forum. Vol. 24, No. 4, 1-13. Baker, C.R. and Wallage, P. (2000). The Future of Financial Reporting in Europe: Its Role in Corporate Governance. The International Journal of Accounting. Vol. 35, No. 2, pp. 173-187. Baker, C.R. (1999). An Analysis of Fraud on the Internet. Internet Research Vol. 9, No. 5, pp. 348-359. Baker, C.R. (1999). Theoretical Approaches to Research on Accounting Ethics. Research on Accounting Ethics Vol. 5, pp. 115-134. Adedeji, A. and Baker, C.R. (1999). Financial Reporting of Derivatives Before FRS 13. Derivatives Use, Trading & Regulation Vol. 5, No. 1, pp. 51-62. Sikka, P. and Baker, C.R. (1999). Contemporary Audit Controversies. Accounting Forum Vol. 23, No. 1, pp. 3-9. Baker, C.R. and Quick, R. (1998). Regulating the Audit Profession: A Comparison of the United Kingdom and Germany. Accounting Forum Vol. 22, No. 3, pp. 275-296. Baker, C.R. and Hayes, R. (1998). Concepts of Value in Chinese Folklore. Pacific Accounting Review Vol. 10, No. 1, June, pp. 51-72. Baker, C.R. and Hayes, R. (1998). Disciplinary Practices in the Public Accounting Profession: An Alternative Comparison. Accounting Forum Vol. 21, Nos. 3/4, March, pp. 317-338. Baker, C.R. and Bettner, M. (1997). Interpretive and Critical Research in Accounting: A Commentary on Its Absence from Mainstream Accounting Research. PRIVATE Critical Perspectives on Accounting. Vol. 8, No. 4, August, pp. 293-314. PRIVATE  Baker, C.R. (1996). The Search for Truth in an Age of Moral Relativism. Research On Accounting Ethics Vol. 2, pp. 73-86. Baker, C.R. (1995). Accounting and Credit Analysis of Leases with Governmental Units. Municipal Finance Journal. Vol. 16, No. 4, pp. 63-79. Quick, R. and Baker, C.R. (1995). Die zivilrechtliche Haftung des Abschluprfers in den USA. Recht der Internationalen Wirtschaft Vol. 41, June, pp. 474-484. Baker, C.R. and Hayes, R. (1995). The Negative Effect of an Accounting Standard on Employee Welfare: The Case of McDonnell Douglas Corporation and FASB No. 106. Accounting, Auditing and Accountability Journal. Vol. 8, No. 3, pp. 12-33. Vaassen, E., Baker, C.R. and Hayes, R. (1993). Cognitive Styles of Experienced Auditors in the Netherlands British Accounting Review. Vol. 25, pp. 1-16. Baker, C.R. (1993). Accounting Implications of Long-Term Contracts for the Purchase of Cogenerated Power by Regulated Electric Utilities. Oil & Gas Energy Quarterly. Vol. 42, No. 1, pp. 101-120. Baker, C.R. (1993). Self-Regulation in the Public Accounting Profession: The Response of the Large, International Public Accounting Firms to a Changing Environment. Accounting, Auditing and Accountability Journal Vol. 6, No. 2, pp. 68-80. Baker, C.R. (1980). Leasing and the Setting of Accounting Standards: Mapping the Labyrinth. Journal of Accounting, Auditing and Finance, Spring, pp. 197-206.. Baker, C.R. (1977). An Observation Study of a Large Public Accounting Firm. Human Relations. Vol. 30, No. 11, Fall, pp. 1005-1024. Baker, C.R. (1977). Management Strategy in a Large Accounting Firm. The Accounting Review. Vol. 52, No. 3, pp. 576-586. Baker, C.R. (1977). Drawbacks to Full-Cost Accounting in the Petroleum Industry. The Oil & Gas Energy Quarterly. March, pp. 306-319. Baker, C.R. (1977). The Structural Response of the Large CPA Firm to Its Environment. International Journal of Accounting. Vol. 12, No. 2, Spring, pp. 69-80. Baker, C.R. (1977), Personnel and Organization Structure Factors in Planning, Managerial Planning (May-June), pp. 26-28. Baker, C.R. (1976). Defects in Full Cost Accounting in the Petroleum Industry. 1976. Abacus. Vol. 12, No. 2, December, pp. 152-158. Baker, C.R. (1976). An Investigation of Differences in Values: Accounting Majors vs. Non-Accounting Majors. The Accounting Review. Vol. 51, No. 4, October, pp. 886-893. Professional Journal Articles: Baker, C.R. (2022), Making Accounting Estimates under Conditions of Uncertainty, Internal Auditing, July, pp. 1-10. Baker, C.R. and Burlaud, A. (2015), "The Historical Evolution from Accounting Theory to Conceptual Framework in Financial Standards Setting," The CPA Journal, Vol. 55, No. 8, pp. 54-60. Burlaud, A. and Baker, C.R. (2015), "Epistmologie de la comptabilit: de la doctrine au consquentialisme," Revue Franaise de Comptabilit, Vol. 488, juin, p. 55-58. Baker, C.R. (2011), The Curious Change in Leadership at the IASB, The CPA Journal, Vol. 81, No. 11, pp. 6-8. Moyes, G. and Baker, C.R. (2009), Factors Influencing the Use of Red Flags to Detect Fraudulent Financial Reporting, Internal Auditing, Vol. 24, No. 3, pp. 33-40. Baker, C.R. (2009), The Inevitable Move to IFRS?, The CPA Journal, Vol.. 78, No. 12, pp. 6-9. Abdolmohammadi, M.J. and Baker, C.R. (2008), Moral Reasoning and Questionable Behavior, The CPA Journal, Vol. 78, No. 11, pp. 58-61. Baker, C.R. (2005), The Varying Concept of Auditor Independence, The CPA Journal, Vol. 72, (August), pp. 24-28. Baker, C.R. (2005). Enterprise Information Systems and B2B E-Commerce: The Significance of XML, International Journal of Enterprise Information Systems. Vol. 1, No. 1, Jan-Mar, pp. 53-64. Baker, C.R. (2001). SEC and EITF Initiatives on Internet Accounting. The CPA Journal. Vol. 71, No. 7, July, pp. 24-45. Baker, C.R. (1998). Increased Disclosure about Risks and Uncertainties: Implications for Internal Auditors. Internal Auditing. Vol. 13, No. 8, pp. 3-13 (November/December). Baker, C.R. (1997). Implementing the AcSEC SOP on Risks and Uncertainties. The CPA Journal. Vol. 65, No. 2, February, pp. 36-41. Baker, C.R. and Quick, R. (1996). A Comparison of Auditors Legal Liability in the United States and in Selected European Countries. European Business Review. Vol. 96, No. 3, pp. 36-44. Moyes, G. and Baker, C.R. (1995). How Effective Are Audit Techniques in Detecting Fraud? Internal Auditing. Vol. 10, No. 4, pp. 32-40. Baker, C.R. and Hayes, R. (1993). New Health Care Benefits Rule Impact on Businesses and Workers. Business Forum Vol. 18, No. 4, Fall, pp. 26-29. Baker, C.R. (1993),Lending for Special-Purpose Industrial Facilities: The Case of the Paper Industry, Commercial Lending Review Vol. 8, No. 1, pp. 21-28. Baker, C.R. (1992), A Guide to Project Financing, Journal of Bank Cost & Management (Fall), pp. 5-13. Baker, C.R. (1992), Le Financement de Projets de Cogeneration, Revue de L'Energie (June-July), No. 440, pp. 398-402. Baker, C.R. (1980), Planning Equipment Leasing Transactions to Obtain Cash Flow and Tax Savings Benefits, Practical Tax Strategies (Taxation for Accountants) Vol. 24, No. 6, pp. 346-461. Baker, C.R. (1979), Lessee's Use of the Implicit Rate in a Lease, Equipment Financing Journal Vol. 3, No. 2. Baker, C.R. (1976), A New Look at Subpart F, Taxes (September). Baker, C.R. (1976), Accounting Problems in the TV Broadcast Industry, Managerial Accounting (May ) pp. 41-42. Baker, C.R. (1976), Comparative Analysis of Accelerated Depreciation in Selected Industrial Countries, The International Accountant No. 2, pp. 2-7. Baker, C.R. (1976). Foreign Depreciation: How It Is Computed. The International Tax Journal, Fall, pp. 140-146. Reprinted in Earnings and Profits-The International Aspects, R. Feinscreiber, ed. (New York: Panel, 1979). Baker, C.R. (1975). A Day in the Life of an Audit Partner. The CPA Journal, September, pp. 40-43. Reprinted in The Accounting Sampler, T. Burns and H. Hendrickson, eds. (New York: McGraw-Hill, 1976). Baker, C.R. (1975). On Accounting and Economics. The Mid-Atlantic Journal of Business, December, pp. 21-25. Book Chapters Baker, C.R. and Cohanier, B. (2021). Organizational theory developments. Locating the seeds of Socio-Economic Approach to Management (SEAM), Chapter 58 in Savall, H. and Zardet, V. Trait du Management Socio-conomique: Thorie and Pratiques, Caen: ditions Management et Socit, pp. 671-680. Baker, C.R. (2021). Historical development of the code of ethics of the US public accounting profession, in Taylor, E. and Williams, P. The Routledge Handbook of Accounting Ethics, New York: Routledge, pp. 26-28. Baker, C.R. and Cohanier, B. (2018). Corporate social responsibility at Michelin, in Baker, C.R. Corporate Social Responsibility: Practices, Issues and Global Perspectives, Nova Science Publishers, Inc., New York, pp. 293-320. Baker, C.R. (2018). The audit profession, in Roslender, R. The Routledge Companion to Critical Accounting. Routledge, London, pp. 143-163. Baker, C.R. (2018). Methodological Issues Regarding Research on Accounting Ethics, in Hoque, Z. Methodological Issues in Accounting Research: Theories And Methods, Second Edition. Spriamus Press, London, pp. 618-631. Baker, C.R. (2016). Accounting and Economic Systems: A Tribute to The Work of Jacques Richard, in Bensadon, D. and Praquin, N., Ifrs In A Global World: International And Critical Perspectives On Accounting, Springer International Publishing, Switzerland, pp. 17-28. Baker, C.R. (2014), Alternative Perspectives on Accounting In The Public Interest, In Mintz, S. Editor, Accounting For The Public Interest: Perspectives On Accountability, Professionalism And Role In Society, Springer, New York, pp. 143-160. Baker, C.R. (2009), Cual es el significado del inters pblico? Examinando la ideologa de la profesin de la Contadura Publica Americana, in Gomez Villegas, M. and Ospina Zapata, C. Avances Interdisciplinarios para una Comprensin Critica de la Contabilidad, Universidad Nationale de Colombia, Bogota. Baker, C.R. (2007), A Plea for Action Research in Accounting Information Systems, In Kock, N., Editor, Information Systems Action Research: An Applied View of Emerging Concepts and Method, Springer, New York, Pp. 395-404. Baker, C.R. (2006), Methodological Approaches to Ethics Research, In Hoque, Z., Editor, Methodological Issues In Accounting Research: Theories, Methods And Issues, Spiramus Press, London, pp. 499-514. Baker, C.R., (2005), Theoretical Approaches to Research On Accounting Ethics, In Macintosh, N. and Hopper, T., Eds. Accounting, The Social And The Political: Classics, Contemporary And Beyond, Oxford, UK: Elsevier Ltd., pp. 257-268. Macintosh, N. and Baker, C.R. (2005), A Literary Theory Perspective on Accounting: Towards Heteroglossic Accounting Reports, In Macintosh, N. and Hopper, T., Eds. Accounting, the Social and The Political: Classics, Contemporary and Beyond, Oxford, UK: Elsevier Ltd., pp. 341-352. Baker, C.R. (2002), Human and Social Perspectives In Information Technology: An Examination of Fraud on The Internet, In Knowledge And Information Technology Management: Human And Social Perspectives, A. Gunasekaran, O. Khalil And S. Rahman Eds. (Hershey, Pa: Idea Group Publishing, 2002), Pp.268-282. Baker, C.R. (2001), Independence Standards Board, In Encyclopedia of Business and Finance, B. Kaliski, Ed. (New York, NY: Macmillan Reference). Baker, C.R., Rapaccioli, D., and Solomon, M. (1995), United States of America: Individual Accounts, Chapter 30, and United States Of America: Group Accounts, Chapter 31, In Transnational Accounting, D. Ordelheide, Ed. (London: Macmillan). Baker, C.R. (1981), Working With the Outside Auditor and The Audit Committee, Chapter 43 In Corporate Controllers Manual, P.J. Wendell, Ed. (New York: Warren, Gorham & Lamont). Books Baker, C.R. and Persson, M. (2022). Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory, Bingley, UK: Emerald Publishing. Baker, C.R. (editor) (2021). Research on Professional Responsibility and Ethics in Accounting, Volume 24. Bingley, UK: Emerald Publishing. Baker, C.R. (editor) (2020). Research on Professional Responsibility and Ethics in Accounting, Volume 23. Bingley, UK: Emerald Publishing. Baker, C.R. (editor) (2019). Research on Professional Responsibility and Ethics in Accounting, Volume 22. Bingley, UK: Emerald Publishing. Baker, C.R. (editor) (2018). Corporate Social Responsibility (CSR): Practices, Issues and Global Perspectives. Hauppauge, New York: Nova Science Publishers. Baker, C.R. and Hayes, R. (1981). Simplified Accounting for the Computer Industry. New York: John Wiley & Sons. Baker, C.R. and Hayes. R. (1981). A Guide to Lease Financing, New York: John Wiley & Sons. Baker, C.R. and Hayes. R. (1980). Accounting for Small Manufacturers (New York: John Wiley & Sons. Baker, C.R. and Hayes. R. (1980). Simplified Accounting for Engineering and Technical Consultants. New York: John Wiley & Sons. Baker, C.R. and Hayes. R. (1980). Simplified Accounting for Non-Accountants New York: John Wiley & Sons. Baker, C.R. and Hayes. R. (1980). Accounting, Finance and Taxation Boston: CBI Publishing Co. Invited Commentaries Commentary on Brauns The Ecological Rationality of Historical Costs and Conservatism, Accounting, Economics and Law, DOI 10.1515/ael-2016-0061 Commentary on Trends in statistically based quarterly cash-flow prediction models, Accounting Forum (2014), http://dx.doi.org/10.1016/j.accfor.2014.01.001. Review of The Corporatisation of Research in Australian Higher Education by Neumann and Guthrie, Critical Perspectives on Accounting (2002), Vol. 13, No. 5-6, pp. 743-747. Whether There Is an Accounting Profession? A Commentary on Whither (or Wither) Accounting Education in the New Millennium by M.R. Mathews, Accounting Forum (December 2001) Vol. 25, No. 4, pp. 1-3. Deficit in the Social Account, Business and Society Review (Spring 1976) No. 17, pp. 64-65. Peer-Reviewed Conference Proceedings: Baker, C.R. (2022), Bills of Exchange in Early Modern Europe, Eleventh Accounting History International Conference, Portsmouth, UK 7-9 September 2022. Cappelletti, L, Cohanier, B., Baker, C.R. (2022), Intervention-research in management accounting. An analysis of the SEAM approach, 43me AFC Congrs, Bordeaux France, 23, 24, 25 mai 2022. Baker, C.R. (2019), A Historical Exploration of the Concept of Prudence in Accounting as A Moral Virtue, Tenth Accounting History International Conference, Paris, France 3-5 September 2019. Baker, C.R. (2019), Contrasting Institutional Logics: Historical Development of the Public Accountancy Profession in The United Kingdom and France, Tenth Accounting History International Conference, Paris, France 3-5 September 2019. Baker, C.R. and Pandit, G. (2019), Historical Development of the Standard Audit Report in The United States,American Accounting Association Annual Meeting, San Francisco, CA, August 9-14, 2019. Baker, C.R. (2019), A Historical Exploration of the Concept of Prudence in Accounting As A Moral Virtue, Asian Pacific Interdisciplinary Research on Accounting Conference (APIRA), July 2019. Baker, C.R. (2019), Contrasting Institutional Logics: Historical Development of The Public Accountancy Profession in The United Kingdom and France, Asian Pacific Interdisciplinary Research on Accounting Conference (APIRA), July 2019. Baker, C.R. (2019), A Historical Exploration of The Concept of Prudence in Accounting as a Moral Virtue, Actes du 36me Congrs de lAssociation Francophone de Comptabilit Paris, France, June. Baker, C.R. (2018), What Can Thomas Jeffersons Accounting Records Tell Us about Plantation Management, Slavery, and Enlightenment Philosophy in Colonial America? American Accounting Association Annual Meeting, Washington, DC, August 4-8, 2018. Baker, C.R. (2018), Regulation of Accounting Standards-Setting in the United States Before the Creation of the Committee on Accounting Procedure, American Accounting Association Annual Meeting, Washington, DC, August 4-8, 2018, Baker, C.R. (2018), Contrasting Institutional Logics: Historical Development of the Public Accountancy Profession in the United Kingdom and France as a Way to Combat Fraud, XVIII World Economic History Conference, Boston, Massachusetts, July 29-August 3, 2018. Baker, C.R. and Cohanier, B. (2018), Management Control of Corporate Social Responsibility at Michelin, 41st Annual Congress of the European Accounting Association, Milan, Italy, May 30-June 1, 2018. Baker, C.R. (2017), Breakdowns in Internal Controls or Willful Blindness? The Case of the Fraud at Societe Generale, Actes du 36me Congrs de lAssociation Francophone de Comptabilit, Poitiers, France (May). Qur, B., Nouyrigat, G. and Baker, C.R. (2017), Corporate Social Responsibility Ratings and Financial Performance: An Analysis of Sub-Ratings in Europe, Actes du 36me Congrs de lAssociation Francophone de Comptabilit, Poitiers, France (May). Gumb, B., Dupuy, P., Baker, C.R. and Blum, V. (2016), The impact of accounting standards on hedging decisions: When the map becomes the territory, Actes du 35me Congrs de lAssociation Francophone de Comptabilit, Clermont-Ferrand, France (May). Baker, C.R. (2016), Accounting and banking practices in the fifteenth and early sixteenth centuries illustrated by the career of Jacob Fugger, Actes du 35me Congrs de lAssociation Francophone de Comptabilit, Clermont-Ferrand, France (May). Burlaud, A. and Baker, C.R. (2015), "De la doctrine comptable au cadre conceptual," Actes du 34me Congrs de lAssociation Francophone de Comptabilit, Toulouse, France (May). Baker, C.R. (2015), "Is it time to end the invisibility of brands? Actes du 34me Congrs de lAssociation Francophone de Comptabilit, Toulouse, France (May). Baker, C.R. (2014), Un commentaire critique sur le concept de lvaluation en comptabilit financire, Actes du 33me Congrs de lAssociation Francophone de Comptabilit, Lille, France (May). Baker, C.R. (2013), The Use of Action Research to Promote Corporate Social Responsibility, Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, 26-28 July, Kobe, Japan. Baker, C.R. (2013), The Regulation of Statutory Auditors in Advanced Capitalism, Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, 26-28 July, Kobe, Japan. Baker, C.R. (2012), L'volution dune profession comptable globale: Une tude comparative historique en quelques pays europens, Actes du 31me Congrs de lAssociation Francophone de Comptabilit, Grenoble, France (May). Baker, C.R., Cohanier, B. and Pederzoli, D. (2011), An institutional analysis of social and environmental reporting in the large retail distribution sector, Third International Conference on Research Methods, University of Lyon, Lyon, France (June). English, L., Baker, C.R. and Broadbent, J. (2010), Establishing systems of accountability for privately managed prisons, Asia-Pacific Interdisciplinary Perspectives on Accounting Conference (APIRA), University of Sydney, Sydney, Australia (July). Baker, C.R. and Qur, B. (2010), Accountability, corporate governance, and the role of the state, Asia-Pacific Interdisciplinary Perspectives on Accounting Conference (APIRA), University of Sydney, Sydney, Australia (July). Baker, C.R. (2010), The use of action research to promote sustainability in the supply chain, Third International Conference and Doctoral Consortium on Organizational Development and Change, ISEOR, Lyon, France (June). Baker, C.R., Camodeca, A., Canziani, A., and Mikol, A. (2010), Un ou plusieurs auditeurs pour la mme entit: une comparaison entre la France, l'Italie et les Etats-Unis, Actes du 30me Congrs de lAssociation Francophone de Comptabilit, Nice, France (May). Barbu, E. and Baker, C.R. (2009), Lapplication des normes IAS/IFRS dans lUnion Europnne: outil de gouvernance dentreprise ou de gouvenance mondiale?, Actes du 30me Congrs de lAssociation Francophone de Comptabilit, Strasbourg, France (May). Baker, C.R., Biondi, Y. and Zhang, Q. (2009), Rsistance et Confusion dans lharmonisation des Normes Comptables Internationales : L'approche Chinoise Aux Fusions Et Acquisitions, Actes du 30me Congrs de lAssociation Francophone de Comptabilit, Strasbourg, France (May). Baker, C.R. and Qur, B. (2009), Une approche historique du rle de lEtat dans la gouvernance des entreprises, Actes du 30me Congrs de lAssociation Francophone de Comptabilit, Strasbourg, France (May). Baker, C.R., Bdard, J. and Prat, C. (2008), Une approche de la thorie institutionnelle la rglementation de l'audit lgale et statutaire, 29me Congres de lAssociation Francophone de Comptabilit, Cergy-Pontoise, France, (May). Lesage, C., Hottegindre, G. and Baker, C.R. (2008), Does Poor Audit Quality Result From a Lack of Independence or a Lack of Competence?: Evidence From Disciplinary Actions Against Auditors In France, 29me Congres de lAssociation Francophone de Comptabilit, Cergy-Pontoise, France, (May). Barbu, E. and Baker, C.R. (2008), An Historical and Interpretive Analysis of the Institutions Involved in International Accounting Harmonization, Proceedings of the 12th World Congress of Accounting Historians, Istanbul, Turkey (July). Baker, C.R. (2008), Administrative and Accounting Practices in the Byzantine Empire, Proceedings of the 12th World Congress of Accounting Historians, Istanbul, Turkey (July). Baker, C.R. (2007), Action Research and Social Engagement, Proceedings of the Asian Pacific Interdisciplinary Perspectives on Accounting Conference, Auckland, New Zealand, (July). Baker, C.R. (2007), Des Ractions Idologiques sur la Loi Sarbanes-Oxley, Actes du 27me Congres de lAssociation Francophone de Comptabilit, Poitiers, France, (May). Baker, C.R. and Barbu, E. (2006), The Evolution of Research on International Accounting Harmonization: An Historical and Institutional Perspective, Proceedings of the Illinois International Accounting Symposium, Paris, France, (June). Baker, C.R., Bedard, J. and Prat, C. (2005), A Comparative Analysis of Regulation of Statutory Auditing In Canada, France and The United States, Proceedings of the 2005 Critical Perspectives on Accounting Conference, New York, New York (April 2005). Baker, C.R. (2004), Accounting in The Bosom of Abraham: A Genealogical Investigation of Wealth, Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore (July 2004). Baker, C.R. (2004),What Do We Mean by Accounting for the Public Interest? Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Singapore (July). Baker, C.R. and Gendron, Y. (2004),Foucault, Baudrillard et Bourdieu dans La Recherche Comptable: Apports Thoriques, Interdisciplinarit Et Problmatisation, Actes du 25eme Congres de lAssociation Francophone de Comptabilit, Orlans, France (May). From Member of The Company to Registered Auditor: The Role of Auditing in Corporate Governance Proceedings of the 3e Colloque International Governance et Juricomptabilit: Les Enjeux, Montral, Canada (June 2004). On Interdisciplinary Movements: The Translation of Foucaultian Perspectives into Accounting Research Proceedings of the Administrative Sciences Association of Canada 2004 Conference, Qubec City, Canada (June 2004)(co-author Y. Gendron). Theoretical Approaches to Management Information and Control Systems Research, Proceedings of the Administrative Sciences Association of Canada 2003 Conference, Halifax, Nova Scotia (June 2003). Enron Corporation: The Concept of Substance Over Form, Proceedings of the 14th Annual Asian Pacific Conference on International Accounting Issues, Los Angeles, CA (November 2002)(co-author R. Hayes). A Critical Commentary on the American Balanced Scorecard and The French Tableau De Bord, Proceedings of the 2002 Critical Perspectives on Accounting Conference, New York, New York (April 2002)(co-author D. Bessire). Does the New Economy Require New Accounting?: An Examination of Accounting for Internet Activities, Proceedings of the Third Asia Pacific Interdisciplinary Research in Accounting Conference, University of Adelaide, Adelaide, Australia (July 2001). L'Influence des Savants Franais sur La Recherche Comptable Anglo-Saxonne, Proceedings of the 20th Congress of the French Accounting Association, Bordeaux, France (May 1999). A Discussion of Theoretical Approaches to Management Information and Control Systems, in G. Geerts and E. Vaassen, eds., Proceedings of ECAIS '98: The First European Conference on Accounting Information Systems, Maastricht: Datawyse (April 1998), pp. 101-111. Concepts of Value in Chinese Folklore, Proceedings of the Fifth Interdisciplinary Perspectives on Accounting Conference, University of Manchester, Manchester, England (July 1997)(co-author R. Hayes). A Literary Theory Perspective of Accounting: Towards A Poststructuralist Practise, Proceedings of the Fifth Interdisciplinary Perspectives on Accounting Conference, University of Manchester, Manchester, England (July 1997)(co-author N. Mcintosh). Disclosure of Purchase Power Commitments in Financial Statements of Regulated Utilities, Proceedings of the 1996 Northeast Regional Meeting of the American Accounting Association, New York, New York (April 1996). Auditors Liability to Third Parties Under Common Law: A Comparison of United States and United Kingdom Law, Proceedings of the 1996 Northeast Regional Meeting of the American Accounting Association, New York, New York (April 1996). The Impact of Purchased Power on Bond Ratings of Investor Owned Electric Utilities, Proceedings of the 1995 Mid-Atlantic Regional Meeting of the American Accounting Association, Huntington, West Virginia (March 1995). A Comparison of Auditors' Legal Liability in the United States and in Selected European Countries, Proceedings of the Second Biannual Swedish Accounting and Auditing Research Colloquium, University of Umea, Sweden (February 1995). Research on Accounting Ethics: The Search for Truth in An Age of Moral Relativism, Proceedings of the First Ernst & Young Research on Accounting Ethics Symposium, Binghamton, New York (June 1994). The Fraud Detecting Effectiveness of Audit Techniques in the Sales and Collections Cycle, Proceedings of the 1994 Conference of the Association for Global Business, Las Vegas, NV (November 1994)(co-authors G. Moyes and L. Shao). Accounting and Credit Analysis Implications of Leases with Governmental Units, Proceedings of the 1994 Mid-Atlantic Regional Meeting of the American Accounting Association, Atlantic City, New Jersey (April 1994). Accounting for Purchased Power Contracts, Proceedings of the 1993 Mid-Atlantic Regional Meeting of the American Accounting Association, Arlington, Virginia (April 1993). Self-Regulation in the Public Accounting Profession: The Response of the Large Public Accounting Firms to a Changing Environment, Proceedings of the Second European Management Control Symposium, Paris, France (July 1992). An Investigation of Auditor Cognitive Styles, Proceedings of the 1992 Mid-Atlantic Regional Meeting of the American Accounting Association, Pittsburgh, Pennsylvania (April 1992)(co-authored with E. Vaassen and R. Hayes). Participant Observation as a Method of Accounting Research, Proceedings of the Mid-Atlantic Regional Meeting of the American Accounting Association, University Park, PA (April 1976). Editorial Boards Memberships: Accounting, Auditing and Accountability Journal, Member of Editorial Board, 1997-2026. Accounting Historians Journal, Member of the Editorial Board, 2013-2026. Accounting History, Member of the Editorial Board, 2012-2026. Critical Perspectives on Accounting, Member of Editorial Board, 1994-2026. The CPA Journal, Member of the Editorial Board, 1999-2026. Research on Professional Responsibility and Ethics in Accounting, Member of the Editorial Board, 1998-2020. Editor in Chief, 2019-2021. Service and Professional Activities: American Accounting Association: Member, 1975-2026; Council Member, 2011-2012; Annual Meeting Coordinator, History and Integrative Section, 2011; Chair, Professionalism and Ethics Committee; 1975-2009; Chair, 12th Ethics Symposium, 2007; Chair, Public Interest Section, 2004-06; National Coordinator, Public Interest Section, Annual Meetings 2001-2002; Northeast Regional Chairperson, Public Interest Section, 1998-2001; Chairperson and Member, Professionalism and Ethics Committee, 1997-1999; Mid-Atlantic Regional Chairperson, Public Interest Section, 1995-1996; Reviewer for Annual Meeting, 1997-2001; Member of Nominating Committee, Auditing Section, 1994; Mid-Atlantic Regional Chairperson Auditing Section, 1992-1993. American Institute of CPAs: Member, 1980-2026; Member Notable Contributions to Accounting Literature Award Committee, 1992-1994. Academy of Accounting Historians: Member, 2000-2026, Member of Board of Trustees, 2005-2022. European Accounting Association: Member, 1993-2025. Association Francophone de Comptabilit : Member, 1996-2026. New York State Society of CPAs: Member, 1980-2021; CPE Discussion Leader, 1995-1996; Member of Financial Accounting Standards Committee, 1993-1995; Member of Leasing and Finance Company Committee, 1991-1992.   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