Emeka Nwaeze, Ph.D.

Professor of Accounting
Ph.D. Advisor

Degrees

  • Ph.D. University of Connecticut
  • M.P.A. Southern University, Louisiana
  • B.S.A Southern University, Louisiana

About

Dr. Nwaeze is a professor of accounting at The University of Texas at San Antonio. He has taught at UTSA since 2006. He previously taught at Rutgers University. He teaches at the undergraduate, graduate and doctoral level. Courses have included Accounting for Financial Analysis, Business Analysis and Valuation, Cost Accounting, Financial Statement Analysis and Management Accounting.

He is a member of the American Accounting Association and the Financial Management Association. He received the Accounting Teaching Award in 2011 from the MBA Association.

Research Interests

  • Institutions of regulation, accounting information and corporate performance
  • Firm information environment and security prices

Selected Publications

  • “Are Incentives for Earnings Management Reflected in the ERC: Large Sample Evidence,” Advances in Accounting, Vol. 27, June 2011, pp. 26-38.
  • “Sarbanes-Oxley Act and the Quality of Earnings and Accruals: Market-based Evidence,” with R. Kalelkar, Journal of Accounting and Public Policy, Vol. 30, May/June 2011, pp. 275-294.
  • “Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings,” with S. M. Simon, Q. Yang and Jennifer Yin, Contemporary Accounting Research, Vol. 23, Spring 2006, pp. 227-265.
  • “Replacement Versus Adaptation Investments and Equity Value,” Journal of Corporate Finance, Vol. 11, June 2005, pp. 523-549.
  • “Valuation Relevance of Allowance for Funds Used During Construction and Operating Income: The Effects of Regulatory Climates and Deregulation,” with A. Lulseged, Review of Quantitative Finance & Accounting, Vol. 9, September 2002, pp. 131-152.
  • “The Adjustment Process of Accruals: Empirical Evidence and Implication for Accrual Research,” Review of Quantitative Finance and Accounting, Vol. 17, September 2001, pp. 187-211.
  • “Deregulation of the Electric Power Industry: The Earnings, Risk, and Return Effects,” Journal of Regulatory Economics, Vol. 17, January 2000, pp. 49-67.