Brian Shapiro

Full Professor, Accounting

bpshapiro@stthomas.edu

(651) 962-5086

2110 Summit Ave
McNeely Hall 304
St. Paul, MN 55105

Ph.D., Accounting, University of Minnesota
B.A., Ancient Near Eastern Studies and Latin, University of Minnesota

See my articles and publications

Brian Shapiro is a research fellow of the John A. Ryan Institute for Catholic Social Thought. He has published in accounting, psychology and business ethics journals. His current scholarly work focuses on understanding how organizations incorporate their espoused values into their everyday practices and the consequences of this for effective enterprise risk management and ethical financial reporting. He also investigates the integration of personal and professional commitments in work, and how this integration might help organizational participants perform socially meaningful work.

Shapiro serves on the editorial boards of Accounting and the Public Interest, Research on Professional Responsibility and Ethics in Accounting, Accounting Forum, and Critical Perspectives on Accounting. He received his Ph.D. from the University of Minnesota.

Fall 2014 Courses
Fall 2014 Courses
Crs - Sec Title Days Time Location
ACCT 601 - 111 Financial Accounting M - W - - - - 1330 - 1500 SCH 127
Description of course Financial Accounting : CRN: 42644
Financial accounting is an integral part of the planning, reporting and control functions of every business. It is a means to achieving insights about the firm's financial condition, operating results, cash flows and ownership and capital structure. This course covers the fundamental terminology and calculations of financial accounting and reporting, as well as the comprehension and interpretation of financial statements. Ethical aspects of accounting are included. -- Prerequisite: None

Schedule Details

Location Time Day(s)
ACCT 601 - 112 Financial Accounting M - W - - - - 1515 - 1645 SCH 127
Description of course Financial Accounting : CRN: 42645
Financial accounting is an integral part of the planning, reporting and control functions of every business. It is a means to achieving insights about the firm's financial condition, operating results, cash flows and ownership and capital structure. This course covers the fundamental terminology and calculations of financial accounting and reporting, as well as the comprehension and interpretation of financial statements. Ethical aspects of accounting are included. -- Prerequisite: None

Schedule Details

Location Time Day(s)
J-Term 2015 Courses
J-Term 2015 Courses
Crs - Sec Title Days Time Location
Spring 2015 Courses
Spring 2015 Courses
Crs - Sec Title Days Time Location
ACCT 601 - 201 Financial Accounting M - - - - - - 1800 - 2100 SCH 302
Description of course Financial Accounting : CRN: 21896
Financial accounting is an integral part of the planning, reporting and control functions of every business. It is a means to achieving insights about the firm's financial condition, operating results, cash flows and ownership and capital structure. This course covers the fundamental terminology and calculations of financial accounting and reporting, as well as the comprehension and interpretation of financial statements. Ethical aspects of accounting are included. -- Prerequisite: None

Schedule Details

Location Time Day(s)
CATH 306 - 01 Christ Faith & Mgmt Profession M - W - - - - 1335 - 1510 MCH 108
Description of course Christ Faith & Mgmt Profession : CRN: 20017 4 Credit Hours
What is a good manager and how does he or she contribute to the common good? This course pursues these questions within the Christian social tradition broadly understood through an exploration of the theological relationship between work as a vocation and leisure as contemplation. Within this theological context, the course examines the financial, organizational, technological, and cultural forces that managers and organizations encounter daily. Prerequisite: THEO 101 (or 102 and 103) and one 200-level THEO course

Schedule Details

Location Time Day(s)
THEO 422 - 01 Christ Faith & Mgmt Profesn M - W - - - - 1335 - 1510 MCH 108
Description of course Christ Faith & Mgmt Profesn : CRN: 21451 4 Credit Hours
What is a good manager and how does he or she contribute to the common good? This course pursues these questions within the Christian social tradition broadly understood through an exploration of the theologcial relationship between work as a vocation and leisure as contemplation. Within this theological context, the course examines the financial, organizational, technological, and cultural forces that managers and organizations encounter daily. Prerequsite: THEO 101 (or 102 and 103) and one 200-level or 300-level THEO course, and PHIL 115

Schedule Details

Location Time Day(s)
Academic and Professional Positions
  • Professor, University of St. Thomas - Opus College of Business, Saint Paul / Minneapolis (2014 - present)
  • Associate Professor, University of St. Thomas - Opus College of Business, St. Paul / Minneapolis (2007 - 2014)
  • Assistant Professor, University of St. Thomas, St. Paul / Minneapolis (2004 - 2007)
  • Assistant Professor, University of Minnesota, Minneapolis (1997 - 2003)
  • Assistant Professor, The University of Arizona, (1991 - 1997)
  • Teaching and Research Assistant, University of Minnesota, Minneapolis (1984 - 1990)

Professional Memberships
  • American Accounting Association
  • Financial Executives International

Professional Service
  • Critical Perspectives on Accounting,
  • AAA - American Accounting Association - Public Interest Section, Reviewer
  • Contemporary Accounting Research, Reviewer
  • Research on Professional Responsibility and Ethics in Accounting,
  • Behavioral Research in Accounting, Reviewer
  • Accounting, Organizations and Society, Reviewer
  • Accounting Forum,
  • Bet Shalom Congregation,
  • Journal of Accounting and Public Policy, Reviewer

Major Works
  • Shapiro, B. P., & Naughton, M. J. (forthcoming). The expression of espoused humanizing values in organizational practice: A conceptual framework and case study. Journal of Business Ethics,
  • Shapiro, B. P., & Naughton, M. J. (2013). Toward an integrated vision of undergraduate liberal and accounting education in the public interest: The holistic development of persons and institutions. Accounting and the Public Interest, (13)(1), pp. 14-38
  • Shapiro, B. P., Cohen, N. M., & Naughton, M. J. (2012). Leviticus on how to make and distribute profit. Society and Business Review, (8)(1), pp. 45-54
  • Shapiro, B. P. (2009). A comparative analysis of theological and critical perspectives on emancipatory praxis through accounting. Critical Perspectives on Accounting, (20)(8), pp. 944-955
  • Shapiro, B. P., & Matson, D. M. (2008). Strategies of resistance to internal control regulation. Accounting Organizations and Society, (33), pp. 199-228
  • Shapiro, B. P. (2006). Accounting science's contribution to the corporate governance and executive accountability problem. Accounting and the Public Interest, (6), pp. 51-69
  • Shapiro, B. P. (2005). Thematized selective disclosure. Critical Perspectives on Accounting, (16), pp. 299-326
  • Shapiro, B. P., Schatzberg, J., Sevcik, G., Thorne, L., & Wallace, S. (2005). A re-examination of behavior in experimental audit markets: The effects of moral reasoning and economic incentives on auditor reporting and fees. Contemporary Accounting Research, (22)(1), pp. 229-264
  • Anctil, R. M., Dickhaut, J., Kanodia, C., & Shapiro, B. P. (2004). Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research, (42)(2), pp. 159-195
  • Shapiro, B. P. (2003). Curriculum Transformation and Disability: Implementing Universal Design in Higher Education. Technology transformation and universally accessible web tables (pp. 265-284.). Minneapolis, MN: Center for Research on Developmental Education and Urban Literacy.
  • Shapiro, B. P., & Baker, C. (2003). Information technology and the social construction of information privacy: Reply. Journal of Accounting and Public Policy, (22), pp. 287-290
  • Shapiro, B. P. (2002). Rash words, insincere assurances, uncertain promises: Verifying employers' intentions in labor contracts. Critical Perspectives on Accounting, (13), pp. 63-88

Research Interests
  • Accounting
  • Business Education
  • Ethics and Corporate Responsibility
  • Governance

Awards and Honors
  • McLaughlin Prize for Research in Accounting Ethics, 2003

Presentations
  • "Humanizing internal control investments and decisions: Critique and implications for accounting education" Simposio Nacional y VII Internacional Investigación Contable y Docencia, Armenia, Columbia, May 30, 2014
  • "The emancipatory potential of narrative traditions: Humanizing business and accounting practices" Simposio Nacional y VII Internacional Investigación Contable y Docencia, Armenia, Colombia, May 29, 2014
  • "Developing an interdisciplinary public interest accounting research program" Doctoral Student/New Scholars Consortium for the 2014 AAA Midyear Public Interest Section, San Diego, California, March 28, 2014
  • "Humanizing internal control discussions in introductory financial accounting" Mission Driven Business Education: Examining the Uniquely Catholic Dimensions of Undergraduate Business Education, Ave Maria, Florida, January 01, 2014
  • "The organizational expression of espoused humanizing values in business and financial reporting practice" Waterloo Accounting Ethics Symposium, Toronto, Ontario, April 01, 2013
  • "The vocation of the business leader: Seeking meaning in the global economy" Veritas Institute of the Opus College of Business, John A. Ryan Institute for Catholic Social Thought, and the Habiger Institute for Catholic Leadership of the Center for Catholic Studies, Minneapolis, MInnesota, March 01, 2013
  • "Using your talents, interest, and abilities to develop a public interest accounting research program and to engage in meaningful work as an accounting teacher-scholar" Doctoral Student/New Scholars Consortium, AAA Midyear Public Interest Section Meeting, New Orleans, Louisana, March 01, 2013
  • "Accounting ethics bootcamp CPE" AAA - American Accounting Association, National Harbor, MD, August 01, 2012
  • "The emancipatory potential of narrative traditions: Humanizing the governance, decision making and accountability practices of business organizations" University of Western Ontario, London, Ontario, Canada, November 01, 2011
  • "An interreligious dialogue on faith and work" St. Mary's University, Winona, MN, October 01, 2011
  • "The emancipatory potential of narrative traditions: Humanizing the governance, decision making and accountability practices of business organizations" Critical Perspectives on Accounting Conference, Clearwater Beach, FL, July 10, 2011
  • "Practical wisdom and the holiness code of Leviticus 19" Practical Wisdom in Management from the Jewish Tradition Conference at Ben Gurion University, Negev, Israel, July 04, 2011
  • "Critical perspectives on accounting emerging scholars colloquium for Ph.D. students" Critical Perspectives on Accounting Conference, Clearwater Beach, FL, July 01, 2011
  • "Twin evils of bank secrecy, by Jonathan Njoku" Critical Perspectives on Accounting Conference, Clearwater Beach, FL, July 01, 2011
  • "In search of a strategy to hit the jackpot: State revenues from casino gambling" American Accounting Association - Public Interest, Chicago, Il, April 01, 2011
  • "Integrating liberal education with business and accounting education in a senior undergraduate capstone course" Ethics Research Symposium, San Francisco, California, August 01, 2010
  • "Accountability properties of sacred narrative traditions: Implications for modern organizations" Alternative Accounts Conference & Workshop, Toronto, Canada, April 01, 2010
  • "Moths attracted to flames: executives and financial reporting frauds', by Michel Magnan, Denis Cormier, and Pascale Lapointe-Atunes" AAA - American Accounting Association, New York, New York, January 01, 2009
  • "Managing your academic career" American Accounting Association Doctoral Consortium, Lake Tahoe, CA, June 01, 2008
  • "Research methodologies" American Accounting Association Doctoral Consortium, Lake Tahoe, CA, June 01, 2008
  • "Research perspectives" American Accounting Association Doctoral Consortium, June 01, 2008
  • "A comparative analysis of theological and critical perspectives on emancipatory praxis through accounting" Conference of Business Education at Catholic Universities, University of Notre Dame, June 01, 2008
  • "A comparative analysis of theological and critical perspectives on emancipatory praxis and accounting" Critical Perspectives on Accounting, New York, New York, April 01, 2008
  • "Critical and theological perspectives on the objective and subjective dimensions of work" Critical Perspectives on Accounting, New York,, New York, April 01, 2008
  • "In search of a theory by Rizk, Dixon, and Woodhead" Critical Perspectives on Accounting, New York, New York, January 01, 2008
  • "A critique of director accountability and governance quality under the business judgment rule" University of North Texas Workshop, November 01, 2007
  • "Corporate governance: What about the workers? (Prem Sikka, University of Essex)" Research on Accounting Ethics Symposium, Chicago, Illinois, August 01, 2007
  • "Earnings management by oil companies in response to high political cost in the post hurricanes katrina and rita period. (Donal Byard, Baruch College-CUNY; Mahmud Hossain, University of Memphis; Santanu Mitra, Wayne State University)" AAA - American Accounting Association, Chicago, Illinois, August 01, 2007
  • "Ethical accounting in action: An audit-based appraisal of the coalition provisional authority in Iraq (Christine Cooper, Strathclyde University)" Research on Accounting Ethics Symposium, Chicago, Illinois, August 01, 2007
  • "Ethics in accounting: Exploring the relevance of a Buddhist perspective (Gregory Liyanarachchi, University of Otago)" Research on Accounting Ethics Symposium, Chicago, Illinois, August 01, 2007
  • "The effect of control rhetoric on investment opinion: A comparative study of pre and post Sarbanes Oxley (Hui Lin, Virginia Polytechnic Institute & State University; Tracy N. Reed, Virginia Polytechnic Institute & State University)" AAA - American Accounting Association, Chicago, Illinois, August 01, 2007
  • "Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley Act (Joseph Canada, University of Central Florida; John R. Kuhn, University of Central Florida; Steve G. Sutton, University of Central Florida and University of Melbourne)" AAA - American Accounting Association, Chicago, Illinois, August 01, 2007
  • "Social responsiveness, profitability and catastrophic events: evidence on the corporate philanthropic response to 9/11 (William Crampton, Illinois State University; Dennis M. Patten, Illinois State University)" AAA - American Accounting Association, Chicago, Illinois, July 01, 2007
  • "A critique of director accountability and governance quality under the business judgment rule" AAA - American Accounting Association, Washington, District of Columbia, August 01, 2006
  • "Corporate resistance to government-imposed internal control regulation" Critical Management Studies Conference, Cambridge, United Kingdom, July 01, 2005
  • "Corporate resistance to government-imposed internal control regulation" Critical Perspective on Accounting Conference, New York, NY, April 01, 2005
  • "Rendering Accountability Invisible" AAA Annual Meeting, Orlando, FL, August 01, 2004
  • "Rendering Accountability Invisible" Ethics Research in Accounting Symposium, Orlando, Florida, August 01, 2004
  • "Rendering Accountability Invisible" Administrative Sciences Association of Canada, Quebec, Canada, June 01, 2004
  • "Corporate Resistance to Government-Imposed Internal Control Regulation" University of Manchester, May 01, 2004
  • "Information Transparency and Coordination Failure: Theory and Experiment" American Economic Asscociation, San Diego, California, January 01, 2004
  • "Thematized Selective Disclosure" Interdisciplinary Perspectives on Accounting Conference, Madrid, Spain, July 01, 2003
  • "Thematized Selective Disclosure" ASAC, Halifax, Nova Scotia - Canada, June 01, 2003
  • "Information Transparency & Coordination Failure" Accounting Research Conference at Washington University, St. Louis, MO, April 01, 2003
  • "November 2003 -- Information Transparency and Coordination Failure: Theory and Experiment" University of Central Florida, Florida, January 01, 2003
  • "July 2003 Discussant of two papers" Interdisciplinary Perspectives on Accounting Conference, Madrid., Spain, January 01, 2003
  • "(Topic: Rendering Accountability Invisible)." Academy of Accounting Historians, Denton, Texas, January 01, 2003
  • "Discussant" Sarbanes-Oxley, Society for Business Ethics, Seattle, Washington, January 01, 2003
  • "April 2003 -- An Experimental Markets Investigation of Auditor Independence: The Effect of Economic Incentives and Moral Reasoning" University of Oklahoma, Unknown, Oklahoma, January 01, 2003
  • "Information Transparency and Coordination Failure" AAA - American Accounting Association Midwest Regional, Milwaukee, Wisconsin, April 01, 2002
  • "Thematized Fair Disclosure" Critical Perspectives on Accounting, New York, April 01, 2002
  • "Information Transparency and Coordination Failure: Theory and Experiment" University of British Columbia workshop, British Columbia, Canada, January 01, 2002
  • "invited participant, August 2002" KPMG/UIUC Business Measurement Research Program, San Antonio, Texas, January 01, 2002
  • "invited participant, November 2002" Contemporary Accounting Research, Kitchener, Ontario, Canada, January 01, 2002
  • "November 2002 Information Transparency and Coordination Failure" Georgia State University, Unknown, Georgia, January 01, 2002
  • "Information Transparency & Coordination Failure - Theory & Experiment" University of British Columbia, January 01, 2002
  • "Information Transparency & Coordination Failure - Theory & Experiment" University of Minnesota Accounting Research Conference2001, Minneapolis, Minneosta, March 01, 2001