I hold an MBA with a Concentration in Finance from Sacred Heart University in Fairfield, CT. I am at the dissertation stage in a PhD. program in Higher Education Leadership and Management at Seton Hall University in Orange, NJ. My research interests include Sectoral Strategic Management and Leadership with a particular interest in financial forensics and sectoral strategic leadership (i.e. a mutli-sectoral view of strategic leadership to include leadership in the for-profit sector, the not-for-profit sector and the public sector). My dissertation work coupled with mine prior law enforcement experience (i.e. Military Police and IRS) is to be the foundation from which I intend to conduct future research to explore the relationship, if any, between strategy and fraud (i.e. both Civil & Criminal Financial Fraud).
(In Process) PhD in Higher Education Leadership & Management, Seton Hall.
Major: Leadership & Management
MBA, Sacred Heart University, 1994.
BS, Post College.
Participating Faculty, University of New Haven. (2010 - Present).
Adjunct Faculty, University of New Haven. (2006 - 2010).
Post University From 2000 to 2005. (2000 - 2005).
Taught accounting both in CT and NYC
Acting Tax Agent Group Manager, Internal Revenue Service 1995 - 1997. (1995 - 1997).
Served as a domestic tax group manager on an as needed basis for various durations
International Agent, Internal Revenue Service 1994 - 1997. (1994 - 1997).
Conduct International tax examination of domestic and international taxpayers
Domestic Agent, Internal Revenue Service 1991 - 1994. (1991 - 1994).
Conducted income tax examinations of domestic taxpayers
Lieutenant (O3), US Navy Reserves 1996 - 2003. (1996 - 2003).
Supply Corp Officer - Training/Operations Officer in Expeditionary Logistics
United States Marine Corps (Active Duty) 1981 - 1985. (1981 - 1985).
Served as a Military Policeman in various domestic and international locations
Hearl Consulting. (2012 - Present).
Strategy Consulting to for-profit and not for profit development stage enterprises
Community Foundation for St Vincent's and the Grenadines. (2010 - Present).
Serve as Treasurer for the Organization
Partner, Zezima and Hearl, CPAs, LLP. (1998 - Present).
Conduct accounting and tax fee based and pro-bono engagements for for-profit, not-for-profit and governmental clients
Senior Internal Auditor for a CT Based Casino - 1997 - 1998. (1997 - 1998).
Conducted compliance and consulting type internal audit engagements
Senior Auditor/ Tax Specialist- Seward and Monde CPAs. (1989 - 1991).
Strategy Consulting for Various Development Stage For-Profit & Not-for-Profit Organizations
Consulting for a fee is conducted thru Zezima & Hearl, CPAs, LLP. (2012 - Present).
New Tech Haven. (2013 - Present).
Initiated various relationship maintenance activities
University of New Haven
ACCT 102, Intro to Managerial Accounting, 1 course.
ACCT 1101, Intro Financial Accounting, 1 course.
ACCT 1102, Intro Managerial Accounting, 6 courses.
ACCT 621, Managerial Accounting, 2 courses.
ACCT 6620, Financial Acct for Managers, 1 course.
ACCT 670, Intro to Forensic and Investigative Accounting, 1 course.
ACCT 695, Independent Study, 1 course.