Dov Fischer

Brooklyn College, Murray Koppelman School of Business

2900 Bedford Avenue

Brooklyn, NY NY - New York 11210

United States

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 4,025

SSRN RANKINGS

Top 4,025

in Total Papers Downloads

12,730

SSRN CITATIONS

6

CROSSREF CITATIONS

10

Scholarly Papers (30)

1.

The Importance of Business Ethics and Corporate Social Responsibility: A Course Module

Number of pages: 24 Posted: 19 Aug 2015
City University of New York (CUNY) - Department of Business Management, Brooklyn College, Murray Koppelman School of Business and Brooklyn College of the City University of New York
Downloads 5,675 (1,708)
Citation 4

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Business ethics, corporate social responsibility, greed, self-interest, Hillel, Adam Smith, Milton Friedman, employee engagement, maximizing shareholder value, c factor, creativity, diversity

2.

For The Public Benefit: Why Purpose-Driven Companies Should Adopt, Pursue and Disclose Locally Supportive Tax Strategies

Atlantic Law Journal, Vol. 21: 159-192 (2019) (Available at https://www.atlanticlawjournal.org/volume-21.html)
Number of pages: 34 Posted: 15 Apr 2021
Dov Fischer, Michael Kraten and John Paul
Brooklyn College, Murray Koppelman School of Business, Houston Baptist University and City University of New York - Brooklyn College
Downloads 1,852 (11,330)

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Public Benefit Companies, Tax Ethics, Multinational Companies, Corporate Governance, Corporate Transparency, Financial Reporting

3.

Was Boeing’s Compensation Committee Sufficiently Independent in Judging the Business Risk of the 737 Max?

Number of pages: 13 Posted: 08 May 2019 Last Revised: 01 Jul 2021
Brooklyn College, Murray Koppelman School of Business, CUNY Brooklyn College, CUNY Brooklyn College and Angelo State University
Downloads 835 (37,153)
Citation 1

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Boeing 737 Max, Incentive Pay, Compensation Committee, Non-Gaap Performance Measures, MCAS

4.

HP's Purchase of Autonomy: 'Hubris at the Top' and Failure of Internal Controls

Number of pages: 4 Posted: 20 Nov 2013 Last Revised: 27 Nov 2013
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 686 (48,497)

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Hewlett-Packard, internal controls, tone at the top, mergers & acquisitions, corporate governance, Sarbanes-Oxley, COSO

5.

Ethical and Professional Implications of Blockchain Accounting Ledgers

Number of pages: 13 Posted: 24 Feb 2019
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 589 (59,070)
Citation 1

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6.

Make Yourself Indispensable: Skills Employers Desperately Need to Succeed in the Knowledge Economy

Number of pages: 15 Posted: 22 Aug 2015
Dov Fischer and Hershey H. Friedman
Brooklyn College, Murray Koppelman School of Business and Brooklyn College of the City University of New York
Downloads 408 (92,303)
Citation 5

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Skills, liberal arts education, college majors, critical thinking, adaptability, communication skills, creative thinking, collaboration, curiosity, life-long learning, and character.

7.

Critical Skills for Today's Accounting and Business Graduates

Number of pages: 15 Posted: 02 Mar 2015
Dov Fischer and Hershey H. Friedman
Brooklyn College, Murray Koppelman School of Business and Brooklyn College of the City University of New York
Downloads 379 (100,455)
Citation 2

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Skills, learning outcomes, college majors, liberal arts education, critical thinking, adaptability, communication skills.

8.

How Six Large Banks Reacted to a Basel III Proposal to Include Credit Derivatives in the Leverage Ratio

Number of pages: 33 Posted: 19 Nov 2013 Last Revised: 29 May 2015
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 360 (106,449)

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Leverage Ratio, Supplemental Leverage Ratio, Credit Derivatives, Basel III, Notional Value, London Whale, Systemically Important Financial Institutions (SIFI)

9.

Participatory Budgeting and Transparency in Municipal Finances

Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Number of pages: 19 Posted: 14 Sep 2016
H. Crossman and Dov Fischer
Brooklyn College and Brooklyn College, Murray Koppelman School of Business
Downloads 308 (126,224)
Citation 1

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Participatory budgeting, state and local governments, transparency, open budgets, open governments, citizen’s budgets, International Budget Project

10.

A Case-based Introduction to Bank Accounting for Derivatives

Number of pages: 9 Posted: 24 Mar 2014 Last Revised: 20 Mar 2015
Brooklyn College, Murray Koppelman School of Business and CUNY Brooklyn CollegeTexas A&M University - Kingsville
Downloads 297 (131,282)
Citation 2

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Bank Accounting, Derivatives, Credit Derivatives, Level 2, Fair Values, Maximum Notional Payouts, London Whale

11.

Setting the Tone at the Top: Defining Moments in Leadership From the Hebrew Bible

Journal of Accounting, Ethics and Public Policy, Vol. 14, No. 3, 2013
Number of pages: 20 Posted: 26 Jun 2013
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 166 (227,622)

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COSO, internal controls, setting the tone at the top, leadership, defining moment in leadership, biblical leaders, Bible, control environment, etthics, integrity

12.

Ethics of the Fathers: A Tool for Improving the World

Number of pages: 20 Posted: 20 May 2013
Hershey H. Friedman and Dov Fischer
Brooklyn College of the City University of New York and Brooklyn College, Murray Koppelman School of Business
Downloads 146 (253,169)
Citation 3

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Avot, Ethics of the Fathers, ethics, honor, happiness, wisdom, prosperity, and societal improvement

13.

A Critique of SRISK as an Alternative to Regulatory Leverage Ratio

Number of pages: 8 Posted: 06 Jun 2015
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 144 (256,016)

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SRISK, systemic risk, systemically important financial institutions (SIFI), book values, market values, accounting conservatism, Basel III, supplementary leverage ratio, credit derivatives

14.

Is Accounting Education Failing Students? The Case for a Skills-Based Curriculum of 4C Plus 1

Journal of the CPA Practitioner, 7(2), 5-8, 2015
Number of pages: 4 Posted: 20 Nov 2015
Dov Fischer and Hershey H. Friedman
Brooklyn College, Murray Koppelman School of Business and Brooklyn College of the City University of New York
Downloads 143 (257,440)

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Accounting education, 4Cs, Communication, Collaboration, Critical Thinking, Creativity, Character

15.

Transparency and Fiscal Responsibility: Traditional Critics vs. Participatory Budgeting

Number of pages: 12 Posted: 13 Jun 2015
H. Crossman and Dov Fischer
Brooklyn College and Brooklyn College, Murray Koppelman School of Business
Downloads 131 (275,565)

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Participatory Budgeting, State Budgets, Budget Crisis, Underfunded Pensions, Transparency, Richard Ravitch

16.

Spirituality, Creativity and Vision as Alternatives to Neo-Classical Economics in Accounting and Business Education

Northeast Decision Sciences Conference, Cambridge, Mass., March 20-22, 2015.
Number of pages: 7 Posted: 25 Mar 2015
Brooklyn College, Murray Koppelman School of Business, Brooklyn College and Brooklyn College of the City University of New York
Downloads 111 (310,628)

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Spirituality, maximizing shareholder value, creativity, accounting ethics, satisficing

17.

How to Really Make America Great Again: Lessons About Selflessness from the Book of Ruth

Number of pages: 32 Posted: 19 May 2017 Last Revised: 24 Aug 2017
Hershey H. Friedman and Dov Fischer
Brooklyn College of the City University of New York and Brooklyn College, Murray Koppelman School of Business
Downloads 75 (397,040)

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Book of Ruth, leadership, xenophobia, corporate philanthropy, care ethics, conscious capitalism

18.

Substance and Form of the Palmrose/Kinney versus DeFond/Lennox/Zhang Debate

Number of pages: 8 Posted: 14 Dec 2018
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 57 (457,455)

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Substance over Form, faithful representation, conceptual framework

19.

Backward Design for Intermediate Financial Accounting 2

Number of pages: 17 Posted: 10 Mar 2016 Last Revised: 18 Mar 2016
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 57 (457,455)

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Accounting pedagogy, Intermediate Accounting, case-based learning, backward design, team-based learning, assessment, creativity in accounting

Tone-at-the-Top Lessons from Abrahamic Justice

Number of pages: 47 Posted: 20 Nov 2015 Last Revised: 04 May 2017
Dov Fischer and Hershey H. Friedman
Brooklyn College, Murray Koppelman School of Business and Brooklyn College of the City University of New York
Downloads 44 (520,934)

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Abrahamic Justice, civil religion, corporate tax avoidance, distributive justice, integrated reporting, justice as fairness, Maimonides, spirit of the law

Tone-at-The-Top Lessons from Abrahamic Justice

Fischer, D. & Friedman, H.H. (2017). Tone-at-the-Top Lessons from Abrahamic Justice. Journal of Business Ethics, May, 1-17. doi:10.1007/s10551-017-3581-8
Posted: 30 May 2017
Dov Fischer and Hershey H. Friedman
Brooklyn College, Murray Koppelman School of Business and Brooklyn College of the City University of New York

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Abrahamic Justice, Civil religion, Corporate tax avoidance, Distributive justice, Integrated reporting, Justice as fairness, Maimonides, Spirit of the law

21.

The 2009 New York Accountancy Law’s Paradoxical Impact on Faculty: Non-CPAs versus Inactive CPAs

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Number of pages: 6 Posted: 10 Feb 2014
Dov Fischer and Clemense Ehoff
Brooklyn College, Murray Koppelman School of Business and Central Washington University
Downloads 41 (524,832)

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CPA License, Teaching of Accounting, New York State Law

22.

Ethics and the Law: When Pleasantness Trumps Rules

Number of pages: 23 Posted: 03 Apr 2019
Hershey H. Friedman and Dov Fischer
Brooklyn College of the City University of New York and Brooklyn College, Murray Koppelman School of Business
Downloads 38 (539,541)

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codes of ethics, value-driven ethics, spirit of law, ways of peace, pleasantness, Talmud, Torah

23.

How Accountants Can Fight Activist Investors

Number of pages: 6 Posted: 19 Mar 2016
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 38 (539,541)
Citation 1

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Reasonable choice, spirituality, creativity, accounting estimates, social solidarity, activist investors, Catholic social teaching

24.

Ethics Assessment Program for a School of Business

Number of pages: 6 Posted: 18 May 2015
Brooklyn College, Murray Koppelman School of Business, CUNY Brooklyn College, Brooklyn College of the City University of New York, CUNY - The Graduate Center and City University of New York (CUNY) - Department of Finance
Downloads 35 (555,003)

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Assessment, Business Ethics, AACSB, Ethical Awareness, Ethical Sensitivity, Empathy, Case Method

25.

How to Incorporate a Securities & Exchange Commission Staff Paper into an International Accounting Course

Number of pages: 11 Posted: 28 Aug 2014
Dov Fischer and Clemense Ehoff
Brooklyn College, Murray Koppelman School of Business and Central Washington University
Downloads 34 (560,358)

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26.

Rabbi Elazar Ben Pedat's Quest for a Golden Age

Number of pages: 19 Posted: 07 Dec 2017
Dov Fischer and Moshe Fischer
Brooklyn College, Murray Koppelman School of Business and Independent
Downloads 26 (607,515)

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27.

Microsoft Purchase of LinkedIn: Accounting Changes After Acquisitions

Number of pages: 21 Posted: 07 Sep 2021
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 25 (614,158)

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Accounting changes, pro-forma, acquisitions, prospective, retrospective, organic growth

28.

Give the Earth a Rest: A Spiritual Lesson from the Virus

Number of pages: 9 Posted: 18 Jun 2020
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 16 (678,025)

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Coronavirus; Sabbatical year; earth rest

29.

Tax Ethics in the Rashba’s Responsa to Saragossa

Number of pages: 13 Posted: 16 Jun 2021
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 14 (693,263)

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Aderet, Rashba, tax ethics, Spain, Aragon, Catalonia, Barcelona, Aragon, wealth tax, exit tax, substance over form, responsa, Judge Learned Hand

30.

Why Accountants Should Care About High Frequency Trading

The Handbook of High Frequency Trading, Edited by Greg N. Gregoriou, Elsevier 2015
Posted: 05 Apr 2014 Last Revised: 02 Dec 2014
Dov Fischer
Brooklyn College, Murray Koppelman School of Business

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high frequency traders (HFT), Michael Lewis, Flash Boys, Brad Katsuyama, 60 Minutes, tone at the top, financial scandals, organizational trust, integrity, complexity, individual ethical responsibility, derivatives

Other Papers (3)

Total Downloads: 160
1.

Undergraduate Teaching Presentation of Hewlett-Packard's Purchase of Autonomy: 'Hubris at the Top' and Failure of Internal Controls

Number of pages: 14 Posted: 28 Nov 2013
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 127

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Hewlett-Packard, internal controls, tone at the top, mergers & acquisitions, corporate governance, Sarbanes-Oxley, COSO

2.

The Mindfulness Business and Genesis

Number of pages: 6 Posted: 01 Mar 2014
Dov Fischer
Brooklyn College, Murray Koppelman School of Business
Downloads 33

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Mindfulness, Bible, Eastern Religions, fads, dreams, rest

3.

Opinion: Make Banks Disclose their Trades

Posted: 06 Mar 2014 Last Revised: 12 Jun 2014
Dov Fischer
Brooklyn College, Murray Koppelman School of Business

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Regulatory Capital, London Whale, trading securities, fair-value accounting, mark to market