Dr. Lou Le Guyader

Associate Professor

Junghans Professional Practice Scholar in Accounting


1998 Ph.D. Columbia University (BUSINESS, concentration: Financial Accounting)

1998M.Phil. Columbia University

1991CPANew York (active)

1981M.B.A. The Darden School, The University of Virginia (General Management)

1977 Price Waterhouse & Co. Liberal Arts Program in Accounting at Cornell University (nondegree)

1977A.B. Princeton University (Biology)


Dr. Le Guyader’s career in business education combines university appointments with private sector work. He has held appointments at Princeton and Columbia, and maintains a private practice as a CPA.

He has contributed significantly to US GAAP including, in particular, “Accounting for Derivatives and Hedging Activities,”  “Stock-based Compensation,” and the impact of Fair Value accounting on banks, among other topics. He was an active participant in the regulatory discussions surrounding Fair Value Accounting during the 2018 financial crisis and the proposed convergence of US GAAP with IFRS.

Dr. Le Guyader earned his Big Four experience at PricewaterhouseCoopers and its legacy firms in NYC. He served in the National Office, the Financial Risk Management Consulting Practice, and as an auditor.

He was an investment banker at BNP Paribas. There his accomplishments include financing a major portion of the electric power generation assets serving rural Louisiana, Texas and Kansas. He led the Australasian capital markets practice of the bank among other responsibilities and achievements.


“GE: ‘The House that Jack Built’ becomes Immelt’s “Global Industrial Fortress,’” Journal of Corporate Accounting and Finance, January/February 2016

“Trapped Excess Cash as a Reporting Challenge,” Journal of Corporate Accounting and Finance, November/December 2015

“The Tale of A Whale,” Strategic Finance, April 2015