Faculty and ResearchExpert Guide

Ruth Ann Mc Ewen

Ruth Ann Mc Ewen

School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 360
Miami, FL 33199

(305) 348-3260


  • Ph.D. in Business Administration
    Georgia Institute of Technology, Atlanta, Georgia
  • Master of Science in Industrial Management
    Georgia Institute of Technology, Atlanta, Georgia
  • Bachelor of Science in Medical Technology
    Alabama A & M University, Normal, Alabama

Areas of Expertise

  • Financial Disclosure
  • Financial Reporting

Professional Activities

Ruth Ann McEwen is the former Director, School of Accounting at Florida International University and Senior Associate Dean for the College of Business.  She taught graduate financial accounting at the intermediate and doctoral levels for more than 25 years, and has consulted with the Financial Accounting Standards Board, where she was deeply involved with the FASB’s Codification Project. Dr. McEwen is the author of numerous articles that have been widely published in premier journals in the accounting field.  She also authored two Bureau of National Affairs Portfolios and a book entitled, “Transparency in Financial Reporting:  IFRS versus US GAAP”.  Dr. McEwen was named Graduate Professor of the Year in 2002 and held a visiting appointment at Maastricht University from 2003-2010.  She earned her doctorate from the Georgia Institute of Technology.

Courses Taught

  • Accounting for Managers
  • Applied Accounting Principles
  • Creating Economic and Social Value
  • Dissertation Preparation
  • Financial Accounting IV
  • International Accounting
  • Seminar: Special Topics in Accounting Research
  • Special Topics in Accounting

Refereed Journal Articles

Wang, C., Raghunandan, K., & Mc, E. (2013). Non-timely 10-K Filings and Audit Fees. Accounting Horizons, 27(4).

Mazza, C., Hunton, J., & Mc, E. (2011). Fair value (U.S. GAAP) and entity-specific (IFRS) measurements for asset retirement obligations: Effects of incentives and benchmarks on earnings management potential. Journal of Behavioral Finance, 12(2).

Fisher, I., & Mc, E. (2009). On a logical structure for the authoritative accounting literature: A discussion of the FASB's codification structure. Issues in Innovation, 3(1).

Mc, E., Mazza, C., & Hunton, J. (2008). The effects of fair value measurement and incentives on analysts’ assessments. Journal of Behavioral Finance, 9(4).

Brozovsky, J., Mc, E., & Hoey, T. (2007). The oil and gas industry and the FASB codification project. Oil, Gas and Energy Quarterly, 16(2).

Mc, E., Hoey, T., & Brozovsky, J. (2006). Codification: A crucial step toward simplification. Accounting Horizons, 20(4).


Mc Ewen, R., Porter, T., & Nurmberg, H. (2018). Statement of Cash Flows (Second ed.). Washington: BNA. (In Press)

Ewen, M., & Ann, R. (2013). Earnings per share (2nd ed.). Washington, District of Columbia: Bureau of National Affairs.

Ewen, M., & Ann, R. (2009). Transparency of financial reporting: A concise comparison of IFRS and us GAAP. London, UK: Harriman House.

Mazza, C., & Mc, E. (2008). Asset retirement obligations. Washington, District of Columbia: Bureau of National Affairs.

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