Education:

Ph.D. in Business Administration, University of Colorado at Boulder - 2003 (Accounting)

B.S., Yeshiva University, Sy Syms School of Business - 1994 (Accounting)

Areas of Expertise:

Dr. Fischer's research focuses on accounting and business ethics.

Books and Publications

Fischer, D. (2023). "FASB to Practitioners: 'Substance Over Form' for Me but Not for Thee - An Apologia" Accounting, Economics, and Law: A Convivium 13(3): 373-390. (Books and Publications: Article (Peer-reviewed)) 2023

Fischer, D. The Enduring Usefulness of the Tur's 247-year Calendar Cycle, accepted for Hakirah, The Flatbush Journal of Jewish Law and Thought 35 (Books and Publications: Forthcoming Publications) 2023

Fischer, D. (2022). "Tax Ethics in the Rashba's Responsa to Saragossa," accepted in Hakirah, The Flatbush Journal of Jewish Law and Thought 32 (Fall), 235-246. (Books and Publications: Article (Peer-reviewed)) 2022

Fischer, D. (2022). "Ethical and Professional Implications of Blockchain Accounting Ledgers" 2022 Conference Proceedings
Northeast Business & Economics Association, Portsmouth, New Hampshire, 27-30. (Forty-Ninth Annual Conference November 10-12)
(Books and Publications: Article (Peer-reviewed)) 2022

Fischer, D. and Friedman, H. "Use of Stories in the Jewish Talmud to Emphasize Substance over Form", The Routledge Handbook of Accounting Ethics, edited by Eileen Z. Taylor and Paul F. Williams (Books and Publications: Forthcoming Publications) 2021

Fischer, D., and Friedman, H. Family Business in the #MeToo Era: Lessons from Ruth on Tone at the Top. Humanist Management Journal (2021) 6(1), p.37-55. (Books and Publications: Article (Peer-reviewed)) 2021

Fischer, D., Ortal Ellman, O., and Sholom Schochet, S. "The Decline of Substance over Form in Accounting." Accounting, Economics, and Law: A Convivium (Books and Publications: Article (Peer-reviewed)) 2021

Friedman, H. H., Fischer, D., and Schochet, S. (2022). "The Harmful Effects of Wasteful Spending," Review of Contemporary Philosophy 21: 7-20. (Books and Publications: Article (Peer-reviewed)) 2021

Friedman, H., and Fischer, D.. "What Biblical Leaders Teach Us about Leadership in a Global Society," Analysis and Metaphysics 20: 7-30. (Books and Publications: Article (Peer-reviewed)) 2021

Dresdner, H. and D. Fischer. Definitions and determinants of audit quality. Journal of Corporate Accounting and Finance 31(issue 4, October), 197-201. (Books and Publications: Article (Peer-reviewed)) 2020

Ngoc Cindy Pham, Yuanqing Li, Claudio Schapsis, Tofazzal Hossain, Huan Henry Pham, Dov Fischer, and Jun Yang. "Intrinsic Cultural Factors that Helped Vietnam Overcome the COVID-19 Pandemic Compared with Other Countries." Asia Pacific Journal of Health Management 15(3), 7-12. (Books and Publications: Article (Peer-reviewed)) 2020

Chiu, H., Fischer, D., and Friedman, H. "Board Diversity in Audit and Finance Committees: A Case Study of Coca-Cola" In Diversity within diversity: Types of Diversity in Organizations, Chapter 5, 95-113, Advanced Series in Management, Volume 22, Emerald Publishing, edited by A. Georgiadou, M. Gonzalez-Perez, and M. Olivas-Lujan. (Books and Publications: Book Chapter) 2019

Did Boeing's Compensation Committee Play a Role in the 737 Max Scandal? The CLS Blue Sky Blog (Columbia Law School's Blog on Corporations and the Capital Markets), May 20 (Books and Publications: Article (Other)) 2019

Fischer, D. and Chiu, H. "Implementing Assurance of Learning: Developing an Ethics Assessment Program for a School of Business", Journal of Business Ethics Education 15: 33-48. (Books and Publications: Article (Peer-reviewed)) 2019

Fischer, D. and Friedman, H. "Tone-at-the-Top Lessons from Abrahamic Justice," Journal of Business Ethics 156, 209-225 (Books and Publications: Article (Peer-reviewed)) 2019

Fischer, D., Kraten, M., and Paul, J. "For the Public Benefit: Why Purpose-Driven Companies Should Adopt, Pursue and Disclose Locally Supportive Tax Strategies " Atlantic Law Journal 21, 159-191. (Books and Publications: Forthcoming Publications) 2019

"Book Review of The End of Accounting: the Path forward for Investors and Managers, by Baruch Lev and Feng Gu," Journal of Corporate Accounting and Finance 29(1) January, 154-155. (Books and Publications: Book Review) 2018

"Pope Francis tells accountants to become creative," Ramon Llull Journal of Applied Ethics 8, 95-120. (Books and Publications: Article (Peer-reviewed)) 2017

Friedman, H., Fischer, D., and Schochet, S. "Humility and Tone at the Top" International Leadership Journal 9(2): 54-79. (Books and Publications: Article (Peer-reviewed)) 2017

"My Spiritual Odyssey as an Accounting Professor," (editorial) Journal of Ethics and Entrepreneurship 6.1, 5-12. (Books and Publications: Article (Other)) 2016

Crossman, H. and Fischer, D. "Participatory Budgeting and Transparency in Municipal Finances." Journal of Accounting, Ethics and Public Policy, 17.3, 663-681. (Books and Publications: Article (Peer-reviewed)) 2016

Fafatas, S. and Fischer, D. "The Effect of the New Lease Accounting Rules on Profitability Analysis in the Retail Industry," Journal of Corporate Accounting and Finance, 28.1, November/December, 19-31. (Books and Publications: Article (Peer-reviewed)) 2016

Book Review "The Sabbath, by Abraham Joshua Heschel," Journal of Biblical Integration in Business 18.1 (Spring 2015), 74-75. (Books and Publications: Book Review) 2015

"The Real Lesson of Michael Lewis's Book: The Importance of Simplicity and Fairness." CPA Journal 85.4, April: 17. (Books and Publications: Book Review) 2015

"Why Accountants Should Care About High Frequency Trading" The Handbook of High Frequency Trading Ed. Greg N. Gregoriou. 271-77 (Elsevier). (Books and Publications: Book Chapter) 2015

Fischer, D. and Friedman, H. "Is Accounting Education Failing Students? The Case for a Skills-Based Curriculum of 4C+1," Journal of the CPA Practitioner 7.2, (October), 5-8. (Books and Publications: Article (Peer-reviewed)) 2015

"How Six Large Banks Reacted to a Basel III Proposal to Include Credit Derivatives in the Leverage Ratio." Journal of Business & Economic Studies, 20.2 (Fall) (Books and Publications: Article (Peer-reviewed)) 2014

"What the New Leverage Ratio Means to Banks and Their Customers." Journal of Corporate Accounting & Finance, November / December, 26.1: 39-44. (Books and Publications: Article (Other)) 2014

Fischer, D. and C. Ehoff. "The 2009 New York Accountancy Law's Paradoxical Impact on Faculty: Non-CPAs Versus Inactive CPAs." Journal of Accounting, Ethics and Public Policy 15.2: 251-56. (Books and Publications: Article (Peer-reviewed)) 2014

Fischer, D. and H. Friedman. "Psalms Lessons for a 'Tone at the Top' Based on Trust and Justice." Journal of Biblical Integration in Business 17.1: 25-36. (Books and Publications: Article (Peer-reviewed)) 2014

Fischer, D. and P. Harris. "LIFO Survives, for Now." Journal of CPA Practitioner. April/May 6.4: 15-17. (Books and Publications: Article (Peer-reviewed)) 2014

Friedman, H. and D. Fischer. "Learning about Leadership, Trust, and Benevolence From Ethics of the Fathers (Avot)." Journal of Religion and Business Ethics 3.1: Article 8. (Books and Publications: Article (Peer-reviewed)) 2014

"The Hidden Effects of Derivatives on Bank Balance Sheets." CPA Journal 83.9, September: 67-69. (Books and Publications: Article (Peer-reviewed)) 2013

Fischer, D., D. Kram-Fernandez and T. Jones. "Second Chances: Our Empire State College Experience -- New Mentor Reflections." All About Mentoring 43, Summer. SUNY Empire State College. (Books and Publications: Article (Other)) 2013

"Investor Under-reaction to Earnings News and Overreaction to Product News in the Drug Industry." Journal of Business & Economic Studies 18.2, Fall: 82-89. (Books and Publications: Article (Peer-reviewed)) 2012

Awards, Honors and Fellowships

Brooklyn College Koppelman School of Business Special Recognition Award for Collaborative Scholarship (Awards and Honors) 2020

Brooklyn College Award for Excellence in Academic Outcomes Assessment (college wide) (Awards and Honors) 2016

Best Paper by a New Faculty Member, American Accounting Association Northeast Region. (Awards and Honors) 2006

Conferences, Seminars and Symposiums

Fischer, D. (2023). Faculty-Student Collaborations in Accounting (FASTCA): From Zero to ABDC-B publication in five weeks. American Accounting Association annual meeting, Denver, August 9. (Conferences, Seminars and Symposiums: Conference Presentation) 2023

The Sun, the Moon, Maimonides, and Isaac Newton. Presented at Santa Fe Jewish Center (Chabad), August 12. (Conferences, Seminars and Symposiums: Invited Talk) 2023

"Microsoft purchase of LinkedIn: Accounting Changes after Acquisitions", American Accounting Association annual meeting, National Harbor, MD (August), currently under revision with Dan Tinkelman. (Conferences, Seminars and Symposiums: Conference Presentation) 2018

Reclaiming Creativity in Accounting, Annual Meeting of the Decision Sciences Institute, Washington DC, November 19. (Conferences, Seminars and Symposiums: Conference Presentation) 2017

"Pope Francis tells accountants to become creative," American Accounting Association International Section Midyear Meeting (New Orleans, February). (Conferences, Seminars and Symposiums: Conference Presentation) 2016

"Relationship between Bank Derivative Exposure and Lending Levels," American Accounting Association Annual Meeting (Chicago - research interaction forum: August) (Conferences, Seminars and Symposiums: Conference Presentation) 2015

"What the Accounting Profession Can Learn From the Aircraft Maintenance Profession." Southeast Decision Sciences Institute Conference. Savannah, Ga., February. (Conferences, Seminars and Symposiums: Conference Presentation) 2015

Fischer, D. and H. Friedman. "Abrahamic Tone-at-the-Top: Tzedek v'Mishpat, Caritas in Veritate" 22nd International Vincentian Business Ethics Conference, St. John's University, New York City. October 22. (Conferences, Seminars and Symposiums: Conference Presentation) 2015

Fischer, D. and M. Grayson. "A Case-based Introduction to Bank Accounting for Derivatives." American Economic Association Annual Meeting. Boston, January. (Presented by Grayson.) (Conferences, Seminars and Symposiums: Conference Presentation) 2015

Fischer, D., H. Friedman and M. Gerstein. "Spirituality, Creativity and Vision as Alternatives to Neo-Classical Economics in Accounting and Business Education." Northeast Decision Sciences Institute Conference. Cambridge, Mass., March. (Conferences, Seminars and Symposiums: Conference Presentation) 2015

Fischer, D., S. Hertz and H. Friedman. "Intermediate Accounting in its Social, Economic, and Ethical Context Through the Use of Online Video and Discussion." Drexel University Business Professor Teaching Summit. Philadelphia, May. (Conferences, Seminars and Symposiums: Conference Presentation) 2014

"HP's Purchase of Autonomy: 'Hubris at the Top' and Failure of Internal Controls." Northeast Business & Economics Association 2013 Conference Proceedings (Bretton Woods, New Hampshire, November). Ed. P. Kutasovic. 69-72. (Conferences, Seminars and Symposiums: Conference Presentation) 2013

Fischer, D. and S. Hertz. "How Accounting Professors Can Help Towards Solving the Crisis in Higher Education." Proceedings of Northeast Decision Sciences Institute Annual Meeting (Brooklyn, N.Y., April 2013). Ed. A. Avery. 799-805. (Conferences, Seminars and Symposiums: Conference Presentation) 2013

"Effective Leaders Want External Auditors and Internal Controls: Examples from the Bible." Ethics Research Symposium (Washington, D.C.: American Accounting Association Annual Meeting) (Conferences, Seminars and Symposiums: Conference Presentation) 2012

Professional Leadership

Brooklyn College Faculty Council, 2013-present (Professional Leadership: Committee Service) 2023

Chair, Faculty Council Library Committee, 2022-2023; member, 2021-2022 (Professional Leadership: Committee Service) 2023

City University of New York Faculty Senate Academic Affairs Committee, 2019-2022
(Professional Leadership: Public Service) 2022

Grant Evaluator for Accounting and Finance, PSC/CUNY Research Foundation Cycle 53 (Professional Leadership: Committee Service) 2022

Brooklyn College Faculty Council Committee on Committees 2018-2020 (Professional Leadership: Committee Service) 2020

Chair, Assurance of Learning Committee - Ethics Subcommittee, School of Business, 2014-2018; Committee Member - 2018-2020 (Professional Leadership: Committee Service) 2020

City University of New York Faculty Senate serving Alternate, 2016-2017, 2018-2019 (Professional Leadership: Committee Service) 2019

Brooklyn College, Koopelman School of Business, Strategic Leadership Team, 2017-2018 (Professional Leadership: Organizational Leadership Position) 2017

Committee for the Award for Excellence in Teaching for Part-time Faculty (college-wide) (Professional Leadership: Committee Service) 2017

Guest editor, Journal of Ethics and Entrepreneurship, Special Issue: Spirituality and Entrepreneurship, Spring 2016, co-edited with Charles Harrington. (Professional Leadership: Public Service) 2016

Editorial Board, Journal of Biblical Integration in Business, 2014-2015.. (Professional Leadership: Public Service) 2015

Comment letter to Basel Committee of Bank of International Settlements (credit derivatives) 2013
(Professional Leadership: Public Service) 2013

Pedagogical Achievements

Publication by graduate students Jacquelyne Gilman and Leslie Anandane "What are the ramifications and/or impacts of the US switching to a territorial tax system?" Journal of Corporate Accounting and Finance 31(issue 4, October), 214-218. 2020

Team-based learning workshop participant, Roberta S. Matthews Center for Teaching, spring 2016

Bassell, M., Fischer, D. and Friedman H. "Improving the Bottom-Line of a Business: Ethically and in a Socially Responsible Manner," YouTube video (July 6) goo.gl/kJV8JU 2015

Bassell, M., Fischer, D. and Friedman H. "The Importance of Business Ethics and Corporate Social Responsibility: A Course Module," SSRN paper ssrn.com/abstract=2646295 (August 17). This paper and the accompanying YouTube video are being used to teach ethical awareness in the introductory marketing class and is part of the assurance of learning process in the school of business. 2015