Accounting - (323) 343-2830


Cheryl A. Cruz
Associate Dean, Undergraduate Studies; Professor of Accounting; J.D., UCLA; M.B.T., USC; M.B.A., Northeastern University; C.P.A., California
Contact: (323) 343-3830
E-mail: ccruz@calstatela.edu

Professor Cruz is a tax specialist. She is also an active member of the State Bar of California. She has published articles on tax and financials accounting in professional accounting journals. She is a recipient of Cal State L.A.’s 1999-2000 Outstanding Professors Award.


Jim D. Donohoo
Professor of Accounting; J.D., Loyola-Marymount University
Contact: (323) 343-2848
E-mail: jdonoho@calstatela.edu

Jim Donohoo is an expert on tax policies and tax planning issues. He has written extensively on the topic of growth of the IRS’ power.


Rafik Elias
Associate Professor of Accounting; DBA, Louisiana Tech University, CPA
Contact: (323) 343-2867
E-mail: relias@calstatela.edu

Dr. Elias’ expertise is in the areas of business education, financial accounting and auditing. He published many articles in business ethics and social responsibility in peer-reviewed journals. He has also presented numerous research articles in academic and professional conferences.

Fluent in: Arabic, French.


Rick Hayes
Professor of Accounting; Ph.D., London School of Economics
Contact: (323) 343-2837
E-mail: rhayes@calstatela.edu

Dr. Hayes is a Certified Public Accountant in two states, a Certified Fraud Specialist, and an Oracle Certified Professional. He is author of a top-selling audit principles book on international standards on accounting (ISA). He is an expert in accounting information systems: ERPs (Oracle Financials, Quick Books, Peachtree, MAS 200), ACL, data mining software, Access, Oracle SQL, PCAOB audit standards, ISAs, internal controls (SOx 404, COSO), and COBIT.


Neung Kim
Associate Professor of Accounting; Ph.D., Temple University
Contact: (323) 343-2840
E-mail: nkim2@calstatela.edu

Financial accounting and auditing are Dr. Kim’s areas of expertise. He has published articles on these topics in professional accounting journals.

Fluent in: Korean.


J. Gregory Kunkel
Chair and Professor of Accounting; Ph.D., UC Berkeley
Contact: (323) 343-2830
E-mail: gkunkel@calstatela.edu

Kunkel, an expert on financial and management accounting, coauthored the article “Compensation Plans and the New Stock Option Accounting Rules; Early Adopters Plan for Changes” in The CPA Journal online in 2005.