Globe Institute of Technology

Professor - Accounting

Taught undergraduate level classes in CPA track program. Classes included auditing, financial accounting, cost accounting, and mergers & acquisition.

NYC Health and Hospital Corporation

Director Office of Internal Audits

Roger worked at NYC Health and Hospital Corporation as a Director Office of Internal Audits

SUNY College at Old Westbury

Assistant Professor of Accounting

- AACSB Accreditation Coordinator
- Strategic Management Committee Chair
- Teach auditing in the MS in Accounting program. The focus of this class is to prepare students for the CPA exam.
- Teach advanced accounting focusing on aligning the accounting systems of merged organizations and organizations defined as related parties.
- Research interests include various areas of accounting, auditing, and healthcare finance.

349 Tenants Corporation

Board Member and Treasurer

Elected board member and treasurer for boutique cooperative apartment building in midtown Manhattan.

Lenox Hill Hospital

Director Internal Audit

Roger worked at Lenox Hill Hospital as a Director Internal Audit

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Stock Market, Economic Performance, And Presidential Elections

Journal Of Business & Economics Research

Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Election Day and economic performance during the presidential term. Using the theoretical framework of political economy, the authors examine how Wall Street’s reaction to a presidential election acts as a predictive measure of future economic performance. The analysis shows that the after-election market movement has progressively been more accurate in predicting the future Gross Domestic Product (GDP) growth but not the future unemployment rates. Given that the results show a higher correlation over time, the model appears to provide a good starting point for judging the economic potential of future presidential administrations.

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Stock Market, Economic Performance, And Presidential Elections

Journal Of Business & Economics Research

Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Election Day and economic performance during the presidential term. Using the theoretical framework of political economy, the authors examine how Wall Street’s reaction to a presidential election acts as a predictive measure of future economic performance. The analysis shows that the after-election market movement has progressively been more accurate in predicting the future Gross Domestic Product (GDP) growth but not the future unemployment rates. Given that the results show a higher correlation over time, the model appears to provide a good starting point for judging the economic potential of future presidential administrations.

Connecting the dots between people, budgets, and missions

The Public Manager

Connecting the dots between people, budgets, and missions

The Public Manager

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Stock Market, Economic Performance, And Presidential Elections

Journal Of Business & Economics Research

Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Election Day and economic performance during the presidential term. Using the theoretical framework of political economy, the authors examine how Wall Street’s reaction to a presidential election acts as a predictive measure of future economic performance. The analysis shows that the after-election market movement has progressively been more accurate in predicting the future Gross Domestic Product (GDP) growth but not the future unemployment rates. Given that the results show a higher correlation over time, the model appears to provide a good starting point for judging the economic potential of future presidential administrations.

Connecting the dots between people, budgets, and missions

The Public Manager

Connecting the dots between people, budgets, and missions

The Public Manager

How Urban Hospitals’ Mission and Cost Structure Affects Patients’ Perception of Quality

American Accounting Association National Meeting

This study examined cost and demographic profiles of 615 urban U.S hospitals to determine how a hospital’s mission affects the patient’s quality experience. Framed in the resource dependency theory, we tested the hypotheses that hospital ownership, total routine nursing costs, number of fulltime equivalent employees, and the amount of care provided to Medicaid and indigent patients affects patients’ perceptions of quality. We used a composite measure of quality from nationally reported patient surveys and demographic and cost information found in the Medicare Cost Report. The results suggest that increased staff had a positive impact on quality. However, increased total allocated routine nursing cost negatively impacted quality. This may suggest that the overhead embedded in routine cost not directly related to patient care impeded the quality experience. Patients of hospitals whose mission was to provide services to the uninsured and indigent reported lower levels of quality.

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Stock Market, Economic Performance, And Presidential Elections

Journal Of Business & Economics Research

Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Election Day and economic performance during the presidential term. Using the theoretical framework of political economy, the authors examine how Wall Street’s reaction to a presidential election acts as a predictive measure of future economic performance. The analysis shows that the after-election market movement has progressively been more accurate in predicting the future Gross Domestic Product (GDP) growth but not the future unemployment rates. Given that the results show a higher correlation over time, the model appears to provide a good starting point for judging the economic potential of future presidential administrations.

Connecting the dots between people, budgets, and missions

The Public Manager

Connecting the dots between people, budgets, and missions

The Public Manager

How Urban Hospitals’ Mission and Cost Structure Affects Patients’ Perception of Quality

American Accounting Association National Meeting

This study examined cost and demographic profiles of 615 urban U.S hospitals to determine how a hospital’s mission affects the patient’s quality experience. Framed in the resource dependency theory, we tested the hypotheses that hospital ownership, total routine nursing costs, number of fulltime equivalent employees, and the amount of care provided to Medicaid and indigent patients affects patients’ perceptions of quality. We used a composite measure of quality from nationally reported patient surveys and demographic and cost information found in the Medicare Cost Report. The results suggest that increased staff had a positive impact on quality. However, increased total allocated routine nursing cost negatively impacted quality. This may suggest that the overhead embedded in routine cost not directly related to patient care impeded the quality experience. Patients of hospitals whose mission was to provide services to the uninsured and indigent reported lower levels of quality.

Improving Patient Safety through High Reliability Organizations

The Qualitative Report

Preventable medical errors result in the loss of 200,000 lives per year with associated financial and operational burdens on organizations and society. Widespread preventable patient harm occurs despite increases in healthcare regulations. High reliability organization theory contributes to improved safety and may potentially reverse this trend. This single case study explored the introduction of a safety culture and subsequent improvements in patient safety in a reliability-seeking organization. Fourteen participants from a subacute nursing facility were selected using purposeful sampling criterion. Data were collected through participant interviews, document reviews, and group observation. Five themes emerged from an analysis of collected data including process standardization, checks and redundancy, authority migration, communication, and teamwork. The themes uncovered the need for extensive education and training, communication, and teamwork to improve patient safety.

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Stock Market, Economic Performance, And Presidential Elections

Journal Of Business & Economics Research

Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Election Day and economic performance during the presidential term. Using the theoretical framework of political economy, the authors examine how Wall Street’s reaction to a presidential election acts as a predictive measure of future economic performance. The analysis shows that the after-election market movement has progressively been more accurate in predicting the future Gross Domestic Product (GDP) growth but not the future unemployment rates. Given that the results show a higher correlation over time, the model appears to provide a good starting point for judging the economic potential of future presidential administrations.

Connecting the dots between people, budgets, and missions

The Public Manager

Connecting the dots between people, budgets, and missions

The Public Manager

How Urban Hospitals’ Mission and Cost Structure Affects Patients’ Perception of Quality

American Accounting Association National Meeting

This study examined cost and demographic profiles of 615 urban U.S hospitals to determine how a hospital’s mission affects the patient’s quality experience. Framed in the resource dependency theory, we tested the hypotheses that hospital ownership, total routine nursing costs, number of fulltime equivalent employees, and the amount of care provided to Medicaid and indigent patients affects patients’ perceptions of quality. We used a composite measure of quality from nationally reported patient surveys and demographic and cost information found in the Medicare Cost Report. The results suggest that increased staff had a positive impact on quality. However, increased total allocated routine nursing cost negatively impacted quality. This may suggest that the overhead embedded in routine cost not directly related to patient care impeded the quality experience. Patients of hospitals whose mission was to provide services to the uninsured and indigent reported lower levels of quality.

Improving Patient Safety through High Reliability Organizations

The Qualitative Report

Preventable medical errors result in the loss of 200,000 lives per year with associated financial and operational burdens on organizations and society. Widespread preventable patient harm occurs despite increases in healthcare regulations. High reliability organization theory contributes to improved safety and may potentially reverse this trend. This single case study explored the introduction of a safety culture and subsequent improvements in patient safety in a reliability-seeking organization. Fourteen participants from a subacute nursing facility were selected using purposeful sampling criterion. Data were collected through participant interviews, document reviews, and group observation. Five themes emerged from an analysis of collected data including process standardization, checks and redundancy, authority migration, communication, and teamwork. The themes uncovered the need for extensive education and training, communication, and teamwork to improve patient safety.

Audit Committee Effectiveness in the Largest US Public Hospitals: An Emperical Study

Accounting & Taxation

Abstract We investigate the financial governance of taxpayer-funded public hospitals, many facing financial failure, serving the poor and the uninsured. While public hospitals are not required to follow the Sarbanes-Oxley Act of 2002 (SOX), some have incorporated elements of SOX control guidance, by establishing control or audit committees (ACs). From the audits (A-133 reports) of all these publicly available hospitals, representing over 50,000 inpatient beds, 700 public health clinics, and 75 reporting units operating in the United States, and a follow up study, we find that hospitals are more likely to have internal control reported problems if they do not have an AC, and particularly if the AC lacks the requisite quality characteristics. In particular, those ACs with the quality financial expertise have fewer qualified reports and fewer reports of material weakness over financial reporting.

Determinants Of Long-Term Interest Rates In The United States

Journal of Business & Economics Research

This study examines how a change in overnight interest rates, budget deficit, Gross Domestic Product (GDP), inflation, and net capital inflow impact on long-term interest rates, which is the 30-year U.S. Treasury constant securities rate. We find that the variables (overnight interest rates, expected inflation, budget deficit, foreign capital inflow, and GDP) have statistically significant impact on long-term interest rates in the United States; all variables jointly explain changes in the long-term interest rates. The findings of this study can assist organization as they assign values to long-term obligations and assets.

Stock Market, Economic Performance, And Presidential Elections

Journal Of Business & Economics Research

Using stock market and economic data from 1900 to 2008 from 27 separate presidential administrations in the United States (U.S.), including 15 Republican and 12 Democratic, this paper examines the relationships between the market return after each Election Day and economic performance during the presidential term. Using the theoretical framework of political economy, the authors examine how Wall Street’s reaction to a presidential election acts as a predictive measure of future economic performance. The analysis shows that the after-election market movement has progressively been more accurate in predicting the future Gross Domestic Product (GDP) growth but not the future unemployment rates. Given that the results show a higher correlation over time, the model appears to provide a good starting point for judging the economic potential of future presidential administrations.

Connecting the dots between people, budgets, and missions

The Public Manager

Connecting the dots between people, budgets, and missions

The Public Manager

How Urban Hospitals’ Mission and Cost Structure Affects Patients’ Perception of Quality

American Accounting Association National Meeting

This study examined cost and demographic profiles of 615 urban U.S hospitals to determine how a hospital’s mission affects the patient’s quality experience. Framed in the resource dependency theory, we tested the hypotheses that hospital ownership, total routine nursing costs, number of fulltime equivalent employees, and the amount of care provided to Medicaid and indigent patients affects patients’ perceptions of quality. We used a composite measure of quality from nationally reported patient surveys and demographic and cost information found in the Medicare Cost Report. The results suggest that increased staff had a positive impact on quality. However, increased total allocated routine nursing cost negatively impacted quality. This may suggest that the overhead embedded in routine cost not directly related to patient care impeded the quality experience. Patients of hospitals whose mission was to provide services to the uninsured and indigent reported lower levels of quality.

Improving Patient Safety through High Reliability Organizations

The Qualitative Report

Preventable medical errors result in the loss of 200,000 lives per year with associated financial and operational burdens on organizations and society. Widespread preventable patient harm occurs despite increases in healthcare regulations. High reliability organization theory contributes to improved safety and may potentially reverse this trend. This single case study explored the introduction of a safety culture and subsequent improvements in patient safety in a reliability-seeking organization. Fourteen participants from a subacute nursing facility were selected using purposeful sampling criterion. Data were collected through participant interviews, document reviews, and group observation. Five themes emerged from an analysis of collected data including process standardization, checks and redundancy, authority migration, communication, and teamwork. The themes uncovered the need for extensive education and training, communication, and teamwork to improve patient safety.

Audit Committee Effectiveness in the Largest US Public Hospitals: An Emperical Study

Accounting & Taxation

Abstract We investigate the financial governance of taxpayer-funded public hospitals, many facing financial failure, serving the poor and the uninsured. While public hospitals are not required to follow the Sarbanes-Oxley Act of 2002 (SOX), some have incorporated elements of SOX control guidance, by establishing control or audit committees (ACs). From the audits (A-133 reports) of all these publicly available hospitals, representing over 50,000 inpatient beds, 700 public health clinics, and 75 reporting units operating in the United States, and a follow up study, we find that hospitals are more likely to have internal control reported problems if they do not have an AC, and particularly if the AC lacks the requisite quality characteristics. In particular, those ACs with the quality financial expertise have fewer qualified reports and fewer reports of material weakness over financial reporting.

Overcoming Barriers to Implementing Electronic Health Records in Rural Primary Care Clinics.

The Qualitative Report

Medicare-eligible physicians at primary care practices (PCP) that did not implement an electronic health record (EHR) system by the end of 2015 face stiff penalties. One year prior to the 2015 deadline, approximately half of all primary clinics have not implemented a basic EHR system. The purpose of this phenomenology study was to explore rural primary care physicians and physician assistants’ experiences regarding overcoming barriers to implementing EHRs. Complex adaptive systems formed the conceptual framework for this study. Data were collected through face-to-face interviews with a purposeful sample of 21 physicians and physician assistants across 2 rural PCPs in the southeastern region of Missouri. Participant perceptions were elicited regarding overcoming barriers to implementing EHRs systems as manadated by federal legislation. Interview questions were transcribed and processed through qualitative software to discern themes of how rural PCP physicians and physician assistants might overcome barriers.