College of Business and Public Affairs

Office: 309 Anderson Hall
West Chester Pa 19383
Phone: 610-436-3460
Email: Department Chair

Department Faculty

333C Anderson Hall
Phone: (610) 436-3460

Brad Allen

Accounting (2009)
Executive in Residence
B.S., The Pennsylvania State University C.P.A., Commonwealth of Pennsylvania

Brad retired as a partner of PricewaterhouseCoopers in 2008. He had been with the firm for 33 years and was admitted into the partnership in 1986. Brad has worked in the Firm's Philadelphia, New York, Tokyo and Riyadh offices. He was also with the Global Assurance Methodology Group and US national Private Company Services Group. In addition to client service in the Assurance practice, Brad was the Private Company Services (PCS) site leader and has developed strategic, marketing and operational plans, implemented learning and education programs, created new service lines and led change management programs. Before becoming the PCS Site Leader, Brad was one of three partners charged with the responsibility of opening a new satellite office in the Philadelphia suburbs. This office was grown to 50 people within five years and during that time Brad became the High Technology leader for the Philadelphia Area.

Brad has been on the adjunct faculty of several universities and has authored several publications on both technical and business improvement topics. He is also a member of the American and Pennsylvania Institutes of Certified Public Accountants

329 Anderson Hall
Phone: (610) 430-4398

Richard J. Barndt

Accounting (2010)
Assistant Professor
B.S., LaSalle University MBA, LaSalle University Ed.D., Widener University

Prof. Barndt has extensive industry experience serving in roles as CFO, COO, Audit Manager and International Controller for medium size firms. His research interests focus on accounting education, costing systems and the use of accounting information systems. He will soon be published in Strategic Finance and is actively pursuing other projects. Prior to his Joining West Chester University, Prof. Barndt taught courses in financial and managerial accounting, cost, auditing, and systems among others at DeSales University and intermediate financial accounting, cost accounting and systems at Lockhaven University.

319 Anderson Hall
Phone: (610) 436-1095

Phyllis A. Belak

Accounting (2000)
B.S., West Chester University of Pennsylvania M.B.A., Drexel University C.P.A., Commonwealth of Pennsylvania C.F.E.,

Professor Belak worked in industry as a financial analyst and senior financial analyst and for a firm preparing individual and business federal and state tax returns. She is a member of the Pennsylvania Institute of Certified Public Accountants and the Association of Certified Fraud Examiners. Professor Belak has returned to her alma mater to teach Managerial Accounting, Fraud Examination for Managers, and Governmental and Not-For-Profit Accounting. Her research interests involve topics related to fraud examination. She has published in the Pennsylvania CPA Journal. Phyllis is also the co-advisor of the Accounting Society.

317A Anderson Hall
Phone: (610) 436-2812

A. J. Cataldo II

Accounting (2007)
B.S., University of Arizona M.Ac., University of Arizona Ph.D., Virginia Tech University C.P.A., State of Arizona C.M.A.,

A.J. Cataldo has worked in public accounting, as a government auditor, controller, and provided expert testimony in business litigation engagements. His publications include 3 Elsevier Science monographs and his articles have appeared in Journal of Accountancy, National Tax Journal, Research in Accounting Regulation, Journal of Forensic Accounting, Accounting Historians Journal, and many others. He has also published in and served on editorial review boards for Institute of Management Accounting association journals, including Management Accounting, Strategic Finance, and Management Accounting Quarterly, since January 1990.

303 Anderson Hall
Phone: (610) 436-2236

Robert Derstine

Accounting (2013)
B.S.B.A., Drexel University; M.B.A., Drexel University; Ph.D., State University of New York at Buffalo, Accounting, minor in Finance; C.P.A State of Pennsylvania

PRobert Derstine, Ph.D., CPA began his career performing audits in the Philadelphia offices of Arthur Anderson and Ernst & Ernst. His academic career began at Villanova University where he taught undergraduate accounting and M.B.A. courses for 37 years. While at Villanova, Dr. Derstine also taught review courses for both the CPA exam and the CFA exam. For the last four years, Dr. Derstine taught intermediate accounting, financial accounting (including distance learning), senior seminar in accounting, and served as an honors thesis advisor and faculty supervisor for accounting interns at Kutztown University. Dr. Derstine has over 40 published articles -- recent pubs include: Using Deferred Income Taxes as A Link Between Intermediate Accounting And Corporate Income Tax Courses, Complying with the 150-Hour Education Requirement to Become a CPA-Which Approach is Right for YOU? and New Hires Ready to Hit the Ground Running. In his spare time, Dr. Derstine served for 30 years as a Deputy Waterways Conservation officer in the Law Enforcement Bureau of the Pennsylvania Fish and Boat Commission. Now two grandkids occupy his spare time.

303 Anderson Hall
Phone: (610) 436-3015

Kevin E. Flynn

Accounting (1998)
Associate Professor
B.S., Miami University of Ohio M.S., Drexel University Ph.D., Drexel University C.P.A., Commonwealth of Pennsylvania

Dr Flynn worked for seven years in public accounting in the Philadelphia offices of Ernst & Young and PriceWaterhouseCoopers. Subsequently, Dr. Flynn worked in industry as a financial reporting manager, assistant controller, and controller before entering academia full time in the fall of 1993. At West Chester University, Kevin specializes in teaching individual and business federal income taxation, and governmental and not-for-profit accounting. His research interests involve individual income taxation.

309B Anderson Hall
Phone: (610) 738-0493

Lori R Fuller

Accounting (2009)
B.A., University of Oklahoma,
Ph.D., Arizona State University, C.P.A., State of Oklahoma,


Originally from Oklahoma, Dr. Fuller is proud to say she is "Sooner Born & Sooner Bred"! Before returning for her PhD Lori worked three years as an external auditor and one year as an internal auditor; both at large multi-national corporations. Her research interests lie in auditing and forensic accounting; whereas her teaching interests are auditing, accounting systems and fraud examination. She has published in Behavioral Research in Accounting; the Journal of Forensic Accounting; Oil, Gas & Energy Quarterly; Strategic Finance and Management Accounting Quarterly. One recent publication was nationally recognized by the Institute of Management Accounting (IMA) for its contribution to the literature. This publication as well as her most recent were reprinted and sent to all members of the IMA. Dr. Fuller has taught at Auburn University, University of Delaware and Widener University before joining the faculty at West Chester University. On a personal level, Lori spends time with her spouse and six four-legged children. She loves laughter, playing sports and Phillies baseball.

Clyde J. Galbraith (Retired)

Accounting (1974)
Associate Professor
B.S., Drexel University M.B.A., Drexel University C.P.A., Commonwealth of Pennsylvania

Prior to coming to West Chester University, Professor Galbraith worked in public accounting and industry. He teaches intermediate accounting and auditing. He is a member of the Pennsylvania Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. He served as advisor to the West Chester Accounting Society and the Student Chapter of the National Association of Black Accountants.

image of Brian Halsey

Brian J. Halsey

Accounting (2010)
Associate Professor

LL.M., Villanova University School of Law, J.D., Widener University School of Law, B.A., Shippensburg University of Pennsylvania, Bar of the Supreme Court of Pennsylvania (1996 to Present), Bar of the Supreme Court of New Jersey (1997 to 2011), Bar of the Eastern District of Pennsylvania (1998 to Present, Certified Information Systems Security Professional (CISSP) (2006 to Present).

Professor Halsey began his legal career as a Pennsylvania and New Jersey attorney, providing legal advice primarily in the corporate law areas of tax, business and business transition planning for business owners and high net worth clients. His academic career included ten years as the senior member of the Legal Studies faculty at Peirce College, where he attained the rank of Full Professor before he joined the West Chester faculty full-time in 2010.

Professor Halsey is also very active in legal academic and professional organizations. He is past President of the Mid-Atlantic Academy of Legal Studies in Business (MAALSB) and he has been Editor-In-Chief of the Atlantic Law Journal since 2009. He has also served on the West Chester Borough Planning Commission.

Professor Halsey has over a dozen published academic articles to his credit and is the author of Legal Environment: Business Law and Business Entities, a business law textbook
Phone: (610) 436-3324

Ali Naggar (Retired)

Accounting (1977)
B.Com., Cairo University M.B.A., Long Island University Ph.D., University of Oklahoma

Dr. Naggar has worked for with foreign governments and international organizations for twenty years. His research interests lie in the areas of accounting for the oil and gas industry, international accounting issues and international economic issues. He has published in the International Academy of Business and Public Administration Disciplines, The Southwestern Journal of Economics, The Academy of Business Disciplines, and the American Economist. Ali has been an instrumental figure in creating the Institute of Management Accountants (IMA) Chapter of West Chester. Under his leadership, the West Chester Chapter of has flourished and won first place in the Warner Division (for smaller chapters) two years in a row (2009 and 2010) competing against approximately one hundred other chapters. Due to this success, the West Chester chapter and Dr. Naggar have been recognized by Dean Fiorentino, Provost Lawmers, and President Weisenstein at a number of functions. In addition, the national headquarters has presented a banner and trophy for each first place finish. Finally, Dr. Naggar received a citation from the Pennsylvania House of Representatives for excellent accomplishments of the IMA chapter of West Chester.

317A Anderson Hall
Phone: (610) 738-0562

Peter Oehlers

Accounting (2004)
Associate Professor
B.S., Rowan University M.B.A., Drexel University D.B.A., Louisiana Tech University C.P.A., State of Maryland C.M.A.,

Dr. Oehlers has worked in industry and public accounting prior to his DBA. Recognized for his outstanding teaching, he has twice received the Leslie Quick School of Business Distinguished Undergraduate Teaching Award at Widener University as well as being honored by the West Chester University Inter-fraternity council as an outstanding professor. His research interests lie in issues related to identity theft, ethics and personality, and costing systems. His research has been published in International Journal of Management, Oil, Gas & Energy Quarterly, Pennsylvania CPA Journal, Strategic Finance, Oil, Gas and Energy Quarterly, Issues in Innovation, and The Journal of Financial Services Professionals. He serves on the editorial board of Issues in Innovation, Associate Editor of the Journal of Mentored Management Accounting Research, the advisory board of the Atlantic City Cape Community College Accounting Advisory Board, is the advisor of Beta Alpha Psi, and the co-advisor of the Accounting Society, Institute of Management Accountants, and National Association of Black Accountants.

319 Anderson Hall
Phone: (610) 738-0553

Glenn S Soltis

Accounting (2008)
Full-time Temporary Instructor
B.S., Villanova University M.B.A., Drexel University C.P.A., Commonwealth of Pennsylvania

Glenn began his career in the audit division and also worked in the consulting division of a major accounting firm before accepting a position with one of their clients. In industry he has worked in various positions including CFO and CEO. He now also heads his own consulting firm and is Chairman of the Board of Directors of a major area financial institution. Glenn has also taught part time at Villanova University since 1983. He has taught a number of accounting disciples, most notably, Financial Accounting, Intermediate Accounting, Globalization in Accounting, and Accounting for MBA's. Glenn is also the co-advisor of the National Association of Black Accountants.

312D Anderson Hall
Phone: (610) 436-2365

Sandra M. Tomkowicz

Marketing (1993)
B.S., La Salle University
J.D., University of Pennsylvania