Home > About > Faculty Profiles > Bernadette Ruf, PhD

Bernadette Ruf, PhD

BOA 212G
bruf [at] desu.edu


Ph.D., Virginia Polytechnic Institute and State University (Virginia Tech), 1990. Minor concentration: Accounting Information Systems, Psychology

MA, Virginia Polytechnic Institute and State University (Accounting), 1987

BA, State University of New York at Plattsburgh (Psychology), 1981

Research Interests/Area

  • Corporate Social Responsibility, Ethical Decision Making, and ESG Mutual fund performance


  • Ruf, B., Das, N., S. Chatterjee, and A. Sunder, “Investments in ESG-Rated Mutual Funds: Is Good Better than Great?” Journal of Wealth Management, Summer, 2019.
  • Das, N., B. Ruf, S. Chatterjee, and A. Sunder. (2019). ESG ratings and the performance of socially responsible mutual funds: A panel study, The Journal of Finance Issues, Vol. 117 (1), Spring 2018, 49-57.
  • Das, N., B Ruf, S. Chatterjee, and A. Sunder, “Fund Characteristics and Performances of Socially Responsible Mutual Funds: Do ESG Ratings Play a Role?” Journal of Accounting and Finance, 2018, Vol. 18(6), 57-69.
  • Weisenfeld, L., G. Seshi, and B. Ruf. “Restated financial statements and type of internal control disclosures,” Journal of Finance and Accountancy, 2012, Vol. 9 (1).
  • Ruf, B.M. and Stewart, T. “Ethical Decision Making with Computer Usage: A look at motivational factors in a University Environment.” Research on Professional Responsibility and Ethics in Accounting (Formerly Research on Accounting Ethics), 2005, 139-165.
  • Kane, G., U. Velury and B. Ruf. “Employee Relations and the Likelihood of Occurrence of Corporate Financial Distress,” Journal of Business Finance and Accounting, 2005, Vol. 32 (5-6), 1083-1105.
  • Christy, N., B.M. Ruf, and R.M. Brown “The Relationship between the Existence of Antitakeover Devices and Corporate Social Performance,” Academy of Accounting and Financial Studies Journal, 2004, Vol. 8 (2).
  • Ruf, B.M., K. Muralidhar, R. Brown, and K. Paul. “An Empirical Investigation of the Relationship between Corporate Social and Financial Performance.” Journal of Business Ethics, 2001, Vol. 32, 143-156.
  • Ruf, B.M., K. Muralidhar and K. Paul. “The Development of a Systematic, Aggregate Measure of Corporate Social Performance.” Journal of Management, 1998, Vol. 24(1), 119-133.
  • Ruf, B.M., K. Muralidhar, and K. Paul “Corporate Social Responsibility in Accounting: A Review and Extension.”  Research on Accounting Ethics, 1998, Vol. 4, 185-200.​​​​​​​
  • Hornik, S. and B.M. Ruf “Expert System Usage and Knowledge Acquisition: An Empirical Assessment of Analogical Reasoning in the Evaluation of Internal Controls.” Journal of Information Systems (American Accounting Association Section Journal), 1997, Vol.11 (2), 57-74.​​​​​​​
  • Muralidhar, K., K. Paul, and B.M. Ruf. “Corporate Social Monitoring: A Comparison of the Relative Values of Religious Activists and Public Affairs Officers.” Business and Professional Ethics Journal, 1996, Vol. 15(2), 51-67.
  • Ruf, B.M., R.M. Brown, and H. Crawford “Computer-Assisted Versus Traditional Accounting Instruction: Differential Moderating Influences of Math, Verbal, and Visual-Spatial Abilities on Performance,” British Accounting Review, 1994, Vol. 26, 197-210.​​​​​​​
  • Chusmir, L.H. and B.M. Ruf. “Racial and Ethnic Differences in Importance of Success and Relationship to Job Outcomes,” Journal of Social and Behavioral Sciences, Winter 1992, Vol.37 (1), 43-60.
  • Ruf, B.M. and M. Hill. “Applying Activity Based Costing to Mortgage Banking.” Journal of Bank Cost and Management Accounting, 1992, Vol. 5 (1), 28-37.
  • Ruf, B.M. and L.H. Chusmir. “Dimensions of Success and Motivation Needs Among Managers,” Journal of Psychology, November 1991, 631-640.​​​​​​​
  • Chusmir, L.H. and B.M. Ruf. “Importance of Success Goals and Their Relationship to Job Outcomes for Managerial Women and Men.”  Applied H.R.M. Research, 1991, Vol. 2 (1), 1-17.
  • Brown, R.M. and B.M. Ruf “Applying Software Design Principles to Accounting Software: A Direct Manipulation Approach,” Journal of Information Systems (American Accounting Association section journal), Fall 1989, Vol.4, 41-54.


Accounting Information Systems and Managerial Accounting