Luis Betancourt

Luis Betancourt is a full-time Professor of Accounting at the College of Business within James Madison University, where he holds the distinguished BDO Faculty Scholar title. His career spans decades of academic and professional contributions to accounting research and education.

• Ph.D. in Accounting from University of Central Florida
• M.B.A. from University of Maryland
• B.S. in Accounting from Salisbury State University

Research Focus: Betancourt's work centers on capital markets accounting, international financial institutions, and accounting standard-setting with particular emphasis on:

• Regulatory impacts on financial reporting
• Convergence of accounting standards (IFRS/GAAP)
• Securitization practices
• Share-based compensation accounting
• Policy analysis in mortgage banking
• Textual analysis of regulatory feedback

Publication Trends: Recent works analyze evolving accounting standards (ASU 2016-09), IFRS adoption challenges, and comparative frameworks for financial instruments, reflecting his focus on regulatory compliance and international accounting harmonization.

Scientific Recognition:

• BDO Faculty Scholar (distinguished research appointment)

Academic Career: Maintained continuous faculty roles since 1995 across multiple institutions, with current tenured professorship at JMU since 2011.