Wm. Dennis  Huber Author of Evaluating Organization Development
FEATURED AUTHOR

Wm. Dennis Huber


DBA in international business, accounting, finance, and economics. JD, MBA in accounting and finance, MA in Economics, MS in public policy, LL.M. in homeland and national security Law. Certified Public Accountant (CPA) and admitted to the New York Bar.

Biography

I received a DBA in international business, accounting, finance, and economics from the University of Sarasota, Florida; a JD, an MBA in accounting and finance, an MA in Economics, and an MS in public policy from the State University of New York at Buffalo. I also has an LL.M. in homeland and national security Law from the Western Michigan University Thomas M. Cooley School of Law. I am a certified public accountant and admitted to the New York Bar. I have taught at universities in the U.S., Canada, Mexico, and the Middle East.

Areas of Research / Professional Expertise

    Law, accounting, economics

Books

Featured Title
 Featured Title - Corporate Law and the Theory of the Firm: Huber - 1st Edition book cover

Articles

Journal of Accounting, Ethics and Public Policy

The FASB Conceptual Framework – A Case of the Emperor’s New Clothes


Published: May 21, 2020 by Journal of Accounting, Ethics and Public Policy
Authors: Wm. Dennis Huber

The FASB’s Conceptual Framework is illogical and based on autocratic declarations, faulty assumptions, fallacious conclusions, contradictory assertions, internal inconsistencies, erroneous identification of resources, ignorance of securities laws, and circularity of reasoning and therefore cannot be used as guidance in developing standards of accounting, or provide structure or direction to financial accounting and reporting.

Journal of Accounting, Ethics & Public Policy

The FASB’s Sabotage of Congressional Policy and Federal Securities Laws


Published: May 21, 2020 by Journal of Accounting, Ethics & Public Policy
Authors: Wm. Dennis Huber

The FASB has sabotaged the purpose for which the securities laws were enacted. The SEC has been complicit in the FASB’s sabotage of the securities laws which the SEC was created to enforce, as well as that of Congressional policy that created the SEC.

International Journal of Critical Accounting

Irreconcilable Differences? The FASB's Conceptual Framework and the Public Interest


Published: May 21, 2020 by International Journal of Critical Accounting
Authors: Wm. Dennis Huber

This paper explores the question of whether the Conceptual Framework is compatible with the public interest. The question is important to consider because if the Conceptual Framework cannot serve the public interest as intended, then it may be necessary to revise the Conceptual Framework in order to achieve its intended purpose of serving the public interest.

Journal of Business & Securities Law

The Myth of Protecting the Public Interest: The Case of the Missing Mandate in Federal Securities Laws


Published: May 21, 2020 by Journal of Business & Securities Law
Authors: Wm. Dennis Huber

Contrary to popular belief protecting investors’ interests is not the primary purpose of the securities laws, and protecting investors’ interests is merely derivative of the primary purpose — protecting the market interest — and protecting the public interest is non-existent. As the Supreme Court has recently commented, “The magnitude of the federal interest in protecting the integrity and efficiency of the national securities market cannot be overstated.”

Liberty University Law Review

Can a Not-for-Profit Membership Corporation Be Created as a 'Shell' Corporation?


Published: May 21, 2020 by Liberty University Law Review
Authors: Wm. Dennis Huber

Can a not-for-profit corporation whose articles of incorporation creates members and whose members have an unrestricted right to vote and whose members elected officers, and which received income from members’ dues, later claim it never had any members because it was only a “shell corporation”? This inquiry focuses on the Illinois not-for-profit corporation as an example.

Richmond Journal of Law & the Public Interest

The SEC’s Ultra Vires Recognition of the FASB as a Standard-Setting Body


Published: May 21, 2020 by Richmond Journal of Law & the Public Interest
Authors: Wm. Dennis Huber

While the FASB met some of the criteria, this article argues that it did not meet all the criteria, and therefore the SEC exceeded its statutory authority in recognizing the FASB as a standard-setting body and accepting principles established by the FASB as a standard setting body. This article further argues that the SEC cannot recognize the International Accounting Standards Board as a standard setting body because it, too, fails to meet the criteria set out by Congress.