Curtis Farnsel

Associate Professor
Full-Time Faculty
School of Business Administration: Accounting

Curtis Farnsel

Associate Professor
Full-Time Faculty
School of Business Administration: Accounting

Profile

Curtis is passionate about supporting student success both inside and outside of the classroom. As faculty advisor for Beta Alpha Psi and the Accounting Club, he enjoys helping students prepare for and navigate professional opportunities. As a licensed CPA and CMA with several years of 'Big 4' public accounting experience, his teaching in Intermediate Accounting and Accounting for Community emphasizes practical experiences that prepare students to apply accounting knowledge in meaningful and impactful ways.

His research has been published in several leading academic and practitioner journals and explores the intersection of ESG with the broader accounting domain.

Courses Taught

  • ACC 305 - Intermediate Accounting I
  • ACC 431 - Accounting for Community
  • ACC 703 - Accounting for Community

Research Interests

  • The intersection of Environmental, Social and Governance (ESG)
  • Broader Accounting domain

Degrees

  • University of Oklahoma, Ph.D. (Accounting)
  • Bowling Green State University, M.Acc
  • Bowling Green State University, B.S.B.A. (Accounting and Finance)

Licenses/Certifications

  • Certified Public Accountant (CPA), Ohio
  • Certified Management Accountant (CMA)

Industry Experience

  • Ernst & Young, LLP (Toledo, OH) - Senior Auditor, Oct. 2011-Aug. 2014
  • Ernst & Young, LLP (Toledo, OH) - Staff Auditor, Sept. 2009 - Oct. 2011

Hobbies

  • Running
  • Sports
  • Travel
  • Craft Beverages

Fun Fact

  • I ran NCAA Division 1 Cross Country at BGSU

Recent Publications

  • Farnsel, C., B. Preber, S. Ramamoorti, N. Venkatachalam (2025). ESG fraud risks: A research agenda. Journal of Forensic Accounting Research. Forthcoming.
  • Farnsel, C. and E. Neuman (2024). Local income inequality and the value of corporate tax responsibility. Accounting and the Public Interest. 24 (1): 1-29. https://doi.org/10.2308/API-2023-022
  • Farnsel, C (2024). Do equity method investments moderate the financial performance benefits of CSR? Journal of Corporate Accounting and Finance. 36 (1): 216-230. https://doi.org/10.1002/jcaf.22751
  • Farnsel, C. and K. Ha (2024). Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings? Advances in Accounting. 67: 100763. https://doi.org/10.1016/j.adiac.2024.100763
  • Jemiolo, S. and C. Farnsel (2024). New and enhanced energy tax credits for individuals. Journal of Accountancy. November: 34-40. 
  • Farnsel, C (2023). Do investors perceive the link between equity method earnings and future earnings?  The role of supplemental disclosures. Abacus. 59 (4): 954-982. https://doi.org/10.1111/abac.12285
  • Jemiolo, S. and C. Farnsel (2023). Complements, substitutes, or neither? A review of the relation between corporate social responsibility and corporate tax avoidance. Journal of Accounting Literature. 45 (3): 474-496. https://doi.org/10.1108/JAL-12-2021-0018

Additional Publications

  • Farnsel, C. and K. Hennes (2019). Corporate social responsibility in the oil and gas industry.  Oil, Gas, & Energy Quarterly. 67 (3): 417-433.