Charles R. Baker

Charles R. Baker is a Professor in the Accounting and Law Department at the Robert B. Willumstad School of Business, Adelphi University. He holds a PhD from UCLA (1975) and has been a faculty member at Adelphi since 2005. A Certified Public Accountant in New York State, he has taught over a thousand students and has published extensively in the areas of accounting ethics, auditing, regulation, and international accounting.

• PhD, UCLA (1975)
• M.S., University of California Los Angeles (1973)
• A.B., University of California Los Angeles (1968)

Dr. Baker’s primary research interests lie in the regulation and structure of the public accounting profession, with a focus on ethics, legal liability, auditor independence, and comparative regulation. His work often employs historical, institutional, and critical perspectives, exploring topics such as corporate social responsibility, public interest accounting, and the evolution of accounting standards across political systems. He has a strong international research profile, collaborating with scholars in France, Italy, and other countries.

His recent publications span themes including environmental management controls, historical accounting (e.g., Thomas Jefferson, Byzantine Empire), fraud in banking systems, audit committee effectiveness, and CSR reporting. These works reflect a deep engagement with both theoretical frameworks like institutional and poststructuralist theory and practical issues in corporate governance and accountability.

Scientific awards and honors include:

• Recipient of the 2008 Bender Award for Outstanding Body of Work

Dr. Baker has served on the editorial boards of over ten major academic journals, including Critical Perspectives on Accounting, Accounting, Auditing & Accountability Journal, Accounting History, and The CPA Journal. He has also been actively involved in professional organizations such as the American Accounting Association, American Institute of CPAs, and Academy of Accounting Historians, holding leadership roles including Chair of the Professionalism and Ethics Committee and Council Member. He has received research grants from Adelphi University and has supervised numerous international collaborative projects and doctoral committees.

He is also engaged in international academic service, having served on international dissertation committees and delivered invited presentations in France, Canada, Spain, Japan, Colombia, and Romania. His interdisciplinary and global approach underscores his significant contributions to the field of accounting scholarship.