Dr. Eva Jermakowicz

Department: Accounting
Title: Professor
Expertise: Financial Accounting, Management Accounting

Office: Avon Williams Building K422
Phone: 615.963.7052
Email: ejermakowicz@tnstate.edu

Bio

Eva K. Jermakowicz, Ph.D., C.P.A., has taught accounting for more than twenty-five years and has served as a consultant to international organizations and businesses. She is currently a Professor of Accounting at Tennessee State University. Her previous positions were at the University of Southern Indiana and at Warsaw Tech University in Poland. Dr. Jermakowicz was a Fulbright scholar in Brussels, Belgium, for the academic year 2003-2004, where her project was “Convergence of National Accounting Standards with International Financial Reporting Standards.” She was also a Fulbright scholar in Poland in 1997. She has consulted on international projects under the auspices of the World Bank, United Nations, IFC and Nicom Consulting, Ltd. Her primary areas of interest are international accounting and finance.

Dr. Jermakowicz is the co-author of International Financial Reporting Standards: A Framework-Based Perspective, Wiley IFRS 10: Interpretation and Application of International Financial Reporting Standards and WileyIFRS Policies and Procedures. She has had numerous articles published in academic journals and proceedings, including Abacus, the Journal of International Accounting, Auditing & Taxation, Journal of International Financial Management & Accounting, Multinational Finance Journal, Journal of Accounting Education, Accounting Education: an international journal, CPA Journal, Journal of Accountancy, Financial Executive and Strategic Finance.

She is a member of many professional organizations, including the American Accounting Association, European Accounting Association, American Institute of Certified Public Accountants, International Association for Accounting Education and Research, the Tennessee CPA Society, the Institute of Management Accountants and Fulbright Association.

Download CV

Education

Ph.D. Economics/Accounting – Warsaw Technical University, 1982

M.A. Economics – University of Warsaw, 1973

M.B.A. Accounting, Economics, Management – Scuola Superiore Enrico Mattei (ENI), 1978

C.P.A. States of Tennessee and Indiana

B.A. Accounting – University of Southern Indiana, 1987

Courses Taught

Undergraduate Courses
Auditing Theory
Intermediate Accounting I
Intermediate Accounting II
Principles of Managerial Accounting
Principles of Financial Accounting

Graduate Courses
International Accounting
Accounting and Business Decisions

Publications and Awards

Selected Publications and Awards

REFERRED JOURNAL PUBLICATIONS

Nurunnabi, M., H. Donker, and E. Jermakowicz. 2022. The Impact of Mandatory Adoption of IFRS in Saudi Arabia. Journal of International Accounting, Auditing and Taxation, accepted for publication.

Harris, P., E. Jermakowicz, and B.J. Epstein. 2022. Seeking Truly Global Financial Reporting Standards. Should U.S. Standard Setters Re-Engage with IFRS (and the IASB and ISSB)? The CPA Journal, January/February 2022, 92(1), 36-41.

Bremser, W. G., E. K. Jermakowicz, and A. Reinstein.  2021. Sustainability Reporting Insights: The Case of Ford Motor Company.  Issues in Accounting Education, ISSUES-18-032.

Nurunnabi, M., E. Jermakowicz, and H. Donker. 2020. Implementing IFRS in Saudi Arabia: Evidence from Publicly Traded Companies. International Journal of Accounting and Information Management 2020 28(2), pp. 243-273.

Nurunnabi, M., H. Donker, and E. Jermakowicz. 2020. Joint audits and mutual ties of audit firm networks. Business Horizons, May 2020 63(4), pp. 435-449.

Jermakowicz, E., C. Chen, and H. Donker. 2018. Financial Statement Effects of Adopting IFRS: The Canadian Experience. International Journal of Accounting and Information Management, 26(4), pp. 466-491.

Jermakowicz, E. K., Epstein, B. J and Ramamoorti, S. 2018. CAM versus KAM – A Distinction without a Difference? Making Judgments in Reporting Critical Audit Matters. The CPA Journal. February 2018, 88(2), pp. 34-40.

Shoaf, V., E. Jermakowicz, and B. J. Epstein. 2018. Toward Sustainability and Integrated Reporting. Review of Business: Interdisciplinary Journal on Risk and Society, 38(1), 1– 15.

Holtzblatt, M., E. K. Jermakowicz, and B. J. Epstein. 2015. Tax Heavens: Methods and Tactics for Corporate Profit Shifting. International Tax Journal, Vol. 41, No. 1, pp. 33-44.

Jermakowicz, E., A. Reinstein, and N. T. Churyk. 2014. IFRS Framework-Based Case Study: DaimlerChrysler – Adopting IFRS Accounting Policies. Journal of Accounting Education. Volume 32, Issue 3, 2014, pp. 288-304.

Harris, P., E. Jermakowicz and B. J. Epstein. 2014. A Comprehensive Illustration of U.S. GAAP Conversion to IFRS. The CPA Journal. January 2014, 84(1), pp. 20-29.

Jermakowicz, E. K., R. D. Hayes, and S. B. Shanklin. 2012. Condorsement: Assimilating IFRS into U.S. GAAP. Tennessee CPA Journal. May/June 2012, Volume 57, No. 3: 16-19.

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Learning Objectives and Implementation Guidance. Accounting Education: an international journal. Volume 20, No. 4, pp. 399-413.

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Teaching Notes. Accounting Education: an international journal. Volume 20, No. 4, pp. 387-397.

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Accounting Education: an international journal. Volume 20, No. 4, pp. 371-385.

Jermakowicz, E. and B. Epstein. 2011. Accounting Policy Options in IFRS. The CPA Journal (August). Vol. 81, No. 8: 2-8.

BOOKS

Burton, F. G. and E. K. Jermakowicz. 2015. International Financial Reporting Standards: A Framework-Based Perspective, Routledge/Francis & Taylor, 828 pages.

Epstein, B. J., and E. K. Jermakowicz. 2010-11. Interpretation and Application of International Financial Reporting Standards for Indian Companies. Wiley, 1398 pages.

Wulf, Inge, Eva K. Jermakowicz and Andreas Eiselt. 2010. International Financial Reporting Standards Dictionary German/English. Wiley.

Epstein, Barry J., and Eva K. Jermakowicz. 2010. Interpretation and Application of International Financial Reporting Standards. Wiley, 1328 pages.

Epstein, Barry J., and Eva K. Jermakowicz. 2009 Interpretation and Application of International Financial Reporting Standards. Wiley.

Epstein, Barry J., and Eva K. Jermakowicz. 2008 Interpretation and Application of International Financial Reporting Standards. Wiley.

Epstein, Barry J., and Eva K. Jermakowicz. 2007 Interpretation and Application of International Financial Reporting Standards. Wiley.

Epstein, Barry J., and Eva K. Jermakowicz. IFRS Policies and Procedures (2008). Wiley.

DISTINCTIONS AND FELLOWSHIP

2021 The Ian Hague Award for Outstanding Service to the International Accounting Section of the American Accounting Association.

2019 Highly Commended Award from the International Journal of Accounting and Information Management for the paper “Financial Statement Effects of Adopting IFRS: The Canadian Experience.”

Senior Associate Editor PSU Research Review: An International Journal 2018-Present Accounting Advisory Board Member-Prince Sultan University, Riyadh, Saudi Arabia, 2019-Present

“Best Paper Award” for the paper “Sustainability Reporting Insights: The Case of Ford Motor Company”, 2018 Northeast Region Meeting of the American Accounting Association, October 18-20, Greenwich, CT.

“Best Education Paper Award” for the paper “DaimlerChrysler: Adopting IFRS Accounting Policies”, 2012 Midwest Meeting of the American Accounting Association, October 11-13, Saint Louis, MO.

2010 TSU College of Business “Research Award”

“Best Paper Award” for the paper “The Value Relevance of Accounting Income Reported by DAX-30 German Companies, 10^th World Congress of Accounting Educators, Istanbul, Turkey, November 2006.

Certificate of Merit from the Institute of Management Accountants for the manuscript “European Accounting Revolution and Its Implications” published in Strategic Finance, March 2006 issue, with the title “IFRS and You. What are the implications of the European accounting revolution?”

Excellence through Engagement Sabbatical Leave founded by the Lilly Endowment for fall 2006 for the project “The Development of International Interdisciplinary Case Studies.”

The J. William Fulbright Research Award under the European Union Affairs Research Program for the project “Convergence of National Accounting Practices with International Accounting Standards in the European Union,” EIASM, Brussels, Belgium, academic year 2003-2004.

Phenomenal Woman of USI and the Community Award, 2003. Indiana CPA Leadership Cabinet 2003-2006.

Bristol-Myers Squibb Company – Faculty Internship, Summer 2001.

The J. William Fulbright Teaching Award – Spring semester 1997, Poland.

“Best Paper Award”, Second World Business Congress, Turku, Finland, June 6, 1993.

World Bank: Course on Development Policy and Public Sector Restructuring. Tokyo, Japan, 1992.

United Nations Umbrella Program: Warsaw, Poland, 1991

Ministry of Finance: Advisor to the Minister, Warsaw, Poland, 1991-1992

Ministry of Privatization: Advisor to the Minister on financial restructuring of public sector enterprises, Warsaw, Poland, 1992.

Research Award on Industrial Innovation. Ministry of Science and Higher Education, Poland, 1983.

Visiting Scholar, Humboldt University, Berlin, Germany, Spring 1980.

Visiting Scholar, Scuola Superiore Enrico Mattei (ENI), Milan, Italy, 1977-1978.