Chester H. Brearey

Chester H. Brearey serves as Professor of Accountancy and Director of the Master of Accounting Program at Siena University's School of Business. Holding a DBA and M.Acc. from Case Western Reserve University, he is a CPA qualified in Ohio with extensive professional experience including audit partnership at Laventhol & Horwath and executive roles at Edgepark Surgical Inc. His academic career spans Siena University since 2009 (formerly Siena College), preceded by positions at Hiram College and Cleveland State University.

• DBA, Case Western Reserve University, Weatherhead School of Management
• M.Acc., Case Western Reserve University, Weatherhead School of Management
• B.B.A. in Accounting, Cleveland State University
• B.A. in History, John Carroll University

Brearey's research centers on two interconnected streams: the historical development of accounting thought (particularly railroad-era regulation) and contemporary financial disclosure regulation. His interpretational historical approach examines how 19th-century railroad commission reports established foundations for modern SEC regulations. He actively investigates how Charles Francis Adams Jr.'s work with Massachusetts Railroad Commissioners (1870-1890) shaped regulatory frameworks still relevant to FASB and IASB standard-setting today, emphasizing the connection between historical context and current policy debates regarding decision-usefulness and stewardship.

His publications reveal consistent focus on accounting history's practical applications, with recent works analyzing sustainability reporting in Saudi Arabia and Sterling's economic theories for enhancing accounting relevance. The research demonstrates progression from historical case studies (railroads, bucket shops) toward contemporary regulatory challenges, maintaining strong connections between archival analysis and modern standard-setting dilemmas.

• Multiple PriceWaterhouse Coopers Teaching-Research Symposium participations (2013-2018)
• Beta Gamma Sigma Outstanding Faculty Award (2011)
• MSA Graduating Class Commencement Speaker selections (2011, 2012, 2013)
• American Accounting Association New Faculty Consortium (2010)
• PwC IFRS Ready Grant for accounting education research (2010)

As Director of Siena's Master of Accounting Program and Graduate Certificate Programs, Brearey mentors students through case-based pedagogy emphasizing active engagement. His teaching philosophy integrates John Dewey's pragmatism with lived professional experience, having served as Audit Partner and CFO prior to academia. He founded Siena's Center for Socially Responsible Accounting, focusing on public interest protection through education. Current research includes tracing UK railway regulation influences on US accounting policies through fieldwork at Houghton Library and the Massachusetts Historical Society.