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H. Drew Fountaine, CPA MBA Practitioner of Accounting

H. Drew Fountaine, EdD, CPA, MBA

Practitioner of Accounting
Graziadio Business School


Dr. H. Drew Fountaine, CPA MBA teaches accounting at Pepperdine University's Graziadio Business School. He has been teaching for more than 15 years at both the undergraduate and graduate levels, and has taught a broad spectrum of courses in accounting, finance, and economics. His previous teaching positions include California State University, Northridge, Sonoma State University, and University of San Francisco. He possesses a Doctor of Education (dissertation in Activity-Based Costing) and a Masters of Business Administration (MBA) from California State University, Northridge, and a Bachelor of Science Degree in Accounting from California State University, Fresno. He has held an active California CPA license for more than 30 years. Dr. Fountaine also engages in litigation support activities as a consultant with Phillips, Fractor & Company, LLC, primarily in the area of assessing net worth and companies' other financial metrics.

Prior to pursuing academics full-time, Dr. Fountaine worked for over 20 years in public accounting and private industry, where he was exposed to a broad array of industries and business models including large and small enterprises located domestically and worldwide, and a wide variety of issues including taxation, financial reporting and management, human resources, information systems and structures, business structuring and reorganizations, mergers and acquisitions, an initial public offering, due-diligence, cash management, and more. He presently sits on two boards of directors, holding the title of Treasurer in one, and also serves on the Oak Park Municipal Advisory Council.


  • EDD, CSU, Northridge,  Major: Educational Leadership
    Supporting Areas of Emphasis: Activity-Based Costing
    Dissertation Title: Activity-Based Costing in Charter Schools: Facilitating Systemic Reform through Better Understanding of Resource Use

  • MBA, CSU, Northridge, Major: Business

  • BS, CSU, Fresno, Major: Business
    Supporting Areas of Emphasis: Accounting



Herko, R. T., Fountaine, H. D., Katz, L. (2017). Water Rights in California: Competition and Coopetition in a Dynamic Environment. Johns Hopkins University.

Fountaine, H. D., G. Michael Phillips, Ph.D (in press). Financial restatements; a comprehensive survey of causes and effects. Academic and Business Research Institute, 21. http://aabri.com/jbsb.html

Chong, J. M., Fountaine, H. D., Her, M., Phillips, G. M. (2009). EVA: The Bubble Years, Meltdown, and Beyond". Journal of Asset Management, 10(3), 181-191.

Fountaine, H. D., Jordan, D., Phillips, G. M. (2008). Using Value Added as a Portfolio Separation Criterion. Quarterly Journal of Finance and Accounting, 47(2), 69-81.

Fountaine, H. D. (in press). Videos to accompany Wiley's Fundamentals of Corporate Finance, Parinno, 3e (3rd ed.). Hoboken, NJ: Wiley.

Herko, R. T. (Presenter & Author), Fountaine, H. D. (Presenter & Author), Kats, L. (Author Only), SEE, "Tax Laws, Trump's Wall and Trespass Agriculture," Colorado State, Washington DC. (March 4, 2018).

Chong, J. (Presenter & Author), Her, M. (Presenter & Author), Phillips, G. M. (Author Only), Fountaine, H. D. (Author Only), Academy of Financial Services 21st Annual Meeting, "EVA: The Bubble Years, Meltdown, and Beyond," Academy of Financial Services, Chicago, IL. (October 2007).

Fountaine, H. D. (Presenter & Author), Jordan, D. (Presenter & Author), Sixth Annual International Business and Economy Conference, "Using Economic Value Added as a Portfolio Separation Criterion," International Business and Economy Conference, San Francisco, CA. (January 2007).

Chong, J. (Presenter & Author), Her, M. (Presenter & Author), Phillips, G. M. (Author Only), Fountaine, H. D. (Author Only), Academy of Financial Services Annual Meeting, "Is Economic Value Added a Better Proxy for Market Value Added?," Academy of Financial Services, Salt Lake City, Utah. (October 2006).

Vedd, R. R., Fountaine, H. D. FDA drug approval and its relation to a pharmaceutical company's stock price (pp. 9). Ponte Vedra Beach, FL: Journal of Finance and Accountancy. http://www.aabri.com/jfa.html

Outstanding Supporting Faculty Teaching Award, Graziadio Business School. (February 27, 2015).

Beta Gamma Sigma, Beta Gamma Sigma. (August 31, 1997).

Wall Street Journal Award, Wall Street Journal. (August 31, 1997).

Dodd, N. E. (Co-Principal), Shanahan, D. E. (Co-Principal), Rapier, S. M. (Co-Principal), & Baker, J. R. (Co-Principal). Case Studies in Ethical Dilemmas. Pepperdine University Cross-School Collaboration Research grant. (June 21, 2016 – June 30, 2019, $40,000).

Shanahan, D. E. (Co-Principal) & Dodd, N. E. (Co-Principal), "Business Case Studies," Licensing Agreement (publishing contract) with SAGE Publications Ltd., London. (August 30, 2015 - December 31, 2018).

Shanahan, D. E., "Experiential Learning - E2B Program," Grants and Gifts to sponsor program development, research and expansion. (Over $822,000 since 2003).


  • ACCT 472
  • ACCT 500
  • ACCT 591
  • ACCT 601
  • ACCT 602
  • ACCT 631
  • ACCT 632
  • ACCT 633
  • ACCT 652
  • ACCT 665
  • FINC 630