Susan Wahab
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Susan Wahab

Prof Machuga

Susan Wahab received her BS in accounting from Rider University in 1986. She became a CPA in 1989. Her work experience includes Ernst and Young, along with a local CPA firm and Aetna in Hartford CT.

She is an alumnus of University of Hartford receiving her MBA in 1991.

She earned her Ph.D. from UMASS in 1996 and has taught accounting at both the undergraduate and graduate level at University of MASS - Boston and CCSU.

Her research interest focuses on investigating how earnings are manipulated by management in both the US and internationally.

Courses: Course Title
AC 210 Financial Accounting
AC 211 Managerial Accounting
AC 321 Financial Reporting Theory II
AC 615 Financial Statement Analysis and Valuation
AC 715 Financial Reporting and Analysis
MBA 612 Accounting Concepts

Professor of Accounting
Phone: 860-768-4184 Room 406E

University of Massachusetts, Amherst, MA, Ph.D., 1996. Major field, accounting; Minor field, econometrics. University of Hartford, West Hartford, CT, MBA Taxation, 1991.
Rider University, Lawrenceville, NJ, BS Accounting, 1986.

Research Interests: Research interest includes earnings manipulation in both the U.S. and internationally.

Selected Scholarship Books and Articles:
"An Examination of Co-movements of India's Stock and Bond Markets" (with Bharat Kolluri and Mahmoud Wahab), Journal of Asian Economics, Vol. 41, 2015, pp. 39-56.

"How Analysts and Whisperers Use Fundamental Accounting Signals to Make Quarterly EPS Forecasts" (with Karen Teitel, and Bernard Morzuch), Journal of Accounting, Auditing, and Finance, Nov. 2015, pp. 1-22.

Comovement of U.S. and Asian Equity Markets: Evidence from Asymmetric and Time-Varying Coefficients (withBharat Kolluri, and Mahmoud Wahab), Review of Pacific Basin Financial Markets and Policies, Forthcoming 2014.

Do Earnings Lie? A Case Demonstrating Legally-Permissible Manipulation of Corporate Net Income (withJames Bannister), Journal of Accounting and Finance, Forthcoming 2014.

"A Case Method Approach of Teaching How Cost-Volume-ProfitAnalysis is Connected to the Flexible Budgeting Process and Variance Analysis (with Carl Smith), Journal of Accounting and Finance, Forthcoming, 2014.

Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs (withKaren Teitel, and Ann Costello), Advances in Quantitative Analysis of Finance and Accounting,Vol. 11, 2013, pp.87-111).

A Case Method to Teaching Cost-Volume-Profit Analysis Journal of Accounting and Finance, Fall Issue, 2012.

Performance and Asymmetric Co-movements of Asia-Pacific Equity Markets and U.S. Equities: Recent Evidence (withMahmoud Wahab), International Journal of Finance, Vol. 23, No 1, 2011.

Explaining the Surprising Performance of Whisper Forecasts of Earnings (withKaren Teitel, Ray Pfeiffer, and Eng Wu), Advances in Quantitative Analysis of Finance and Accounting, 2011.

The Interaction of Audit Firm-Quality and the Mexican Code of Best Practices on Earnings Quality (withKaren Teitel), Review of Business Research, June 2010.

Board of Directors’ Characteristics and Earnings Quality Surrounding Implementation of the Corporate Governance Code in Mexico (withKaren Teitel), Journal of International Accounting, Auditing and Taxation, Vol.18, 2009, January 2009.

"Whisper forecasts: An Alternative Information Source for Advisors in Predicting Earnings-Per-Share and Stock Price Movement, (withRay Pfeiffer, Karen Teitel and Brian Boyer), Financial Advisor Magazine, June 2008.

Professional Activities:
Member of the American Accounting Association.
Member of Connecticut Society of Certified Public Accountants.Member of American Institute of Certified Public Accountants.
Certified Public Accountant in Connecticut.