Harry Howe teaches Intermediate Financial Accounting, Accounting Theory and Research and electives in Fund Accounting and Financial Statement Analysis. He is the Director of Geneseo's MS Accounting Program and Accounting Coordinator. Howe is faculty advisor to the Accounting Society, actively involved in student co-curricular activities, and holds positions on approximately fifteen school- and campus-wide committees and programs. He serves on the boards of the Rochester FEI, NYSSCPA and IMA chapters and is past president of the Northeast Region of the American Accounting Association.
Professor Howe has research interests in the areas of business valuations and in the development of applied instructional material for students and practitioners. He has published two book-length monographs on receivables with BNA and numerous articles in scholarly and practitioner journals.
Prior to completing his doctoral studies, Howe worked for many years as general manager of an NYC-based construction firm that specialized in high-end interiors, and as a Broker-Associate for a regional commercial real estate firm. His personal interests include bicycling, hiking & rock climbing, reading (history, urbanism & finance-related) and jazz. His wife, Lauren, is a graphic artist, and they have two sons: Benjamin, an officer in the USMC and Noah, a political science graduate student.
Office Hours
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Curriculum Vitae
Education
B.A., Brown University
M.B.A., Graduate Management Institute, Union College
Ph.D, Union College
Affiliations
American Accounting Association
Board member, Rochester Chapter FEI
Chair, NYSSCPA World of Accounting
Past President, American Accounting Association Northeast Region
More About Me
Research Interests
Professor Howe has research interests in the areas of business valuations and in the development of applied instructional material for students and practitioners. He has published two book-length monographs on receivables with BNA and numerous articles in scholarly and practitioner journals.
Professor Howe is currently working on a set of case studies and other student-centered, active learning materials coauthored with Geneseo faculty colleague Professor Rick Gifford and with several past students from his Financial Statement Analysis and Intermediate Financial Accounting classes.
Interests
Reading (currently working my way through 9,000 pages of the Penguin series on European history, from Troy to Potsdam), cycling (never as many miles as I’d like) and travel (about three dozen countries and 49 states, so far). Sometimes I can combine all three, as in a recent summer trip to France spent bicycling through the landscape of the Meuse-Argonne offensive, finding villages and other locations mentioned in my grandfather’s memoir of his Army service 1917-18.
Awards & Recognition
Professor Howe was Geneseo’s 2017 recipient of the SUNY Chancellor’s Award for Excellence in Teaching. He has received awards from the School of Business for Research, Service and for Teaching, and Best Manuscript awards from the American Accounting Association (Mideast Region), SECRA and ABSEL.
Courses Taught
- Financial Statement Analysis (ACCT 315, FIN 315, FIN 530)
- Intermediate Financial Accounting II (ACCT 302)
- Accounting Theory and Research (ACCT 530)
- Howe also teaches occasional sections Humanities 220 (HUMN I) and HONR 206. He supervises numerous Directed Studies in accounting topics and Edgar Fellows honors theses.
Classes
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ACCT 102: Intro to Financial Accounting
An introduction to financial accounting theory and practice. Emphasis is given to basic financial accounting concepts; the generally accepted accounting principles associated with accounting for assets, liabilities, and ownership interests; and the analysis of financial statements.
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ACCT 415: Statement Modeling
A modeling-intensive study of financial statements and their role in equity valuation. Topics include the creation of evidence supported models of revenues and costs, structuring models for review and communication, managing and documenting external data, auditing spreadsheets, resolving non-articulation, sensitivity analysis and Monte Carlo simulation and applied account analysis. The course examines mathematical derivations of valuation formulas such as the Gordon growth model, Residual Income and Free Cash Flow models, and the nature of theoretically justified market multiples. This course may be taken in lieu of FNCE 414 for Finance majors, as a FNCE elective if FNCE 414 is used as a basic requirement, or as the cross-listed FNCE 415 to satisfy the elective requirement for the Accounting major.
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FNCE 530: Strategic Equity Valuation
This course presents a comprehensive introduction to methods of equity valuation with particular emphasis on the role of accounting information and strategic business factors in the pricing of corporate securities. Financial models covered in this class include Free Cash Flow, Residual Income, Market-to-Book and Multiples-based approaches. The course examines techniques of risk analysis relevant to the estimation of appropriate discount rates and expected cash flows.