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Faculty and Staff

Faculty and Staff 2018-01-23T16:36:39+00:00

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Melvin A Lamboy Ruiz

Title: Assistant Professor of Accounting / Adviser, ISU NABA Student Chapter
Department: Accounting

Office: 3338 Gerdin Business Building
Phone number: (515) 294-7161

Academic History

  • Ph.D., Accounting, Purdue University, 2011
  • Master , Health Services Administration, University of Puerto Rico - Medical Sciences Campus, 2001
  • BSBA, Accounting, University of Puerto Rico - Mayaguez Campus, 1996

Professional Work Experience

Associate Hospital Administrator
Pavia Hospital, San Juan, PR
2000 - 2002

Executive Director
Dr. Manuel de la Pila Iglesias Hospital, Ponce, PR
2002 - 2006


  • Financial & Managerial Accounting
  • Healthcare Operations & Financial Reporting
  • Business Ethics


Excellence in Service Award, American Accounting Association Diversity Section 2018
Inclusion Excellence Award, Debbie and Jerry Ivy College of Business 2018

Professional Licenses and Certifications

Certified Public Accountant (Puerto Rico, License #4752)
Healthcare Services Administrator (Puerto Rico, License #479)

Selected Publications

  • Lamboy-Ruiz, M.A., Cannon, J.N., & Watanabe, O.V. (2017) "Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-profit Hospitals?", Journal of Business Ethics, Link to Paper
  • Flasher, R. & Lamboy-Ruiz, M.A. (2017) "Impact of Enforcement on Healthcare Billing Fraud: Evidence from the USA", Journal of Business Ethics, Link to Paper
  • Lamboy-Ruiz, M.A., No, W.G., & Watanabe, O.V. (2018) "Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System", Journal of Information Systems, Link to Paper
  • Flasher, R. & Lamboy-Ruiz, M.A. (2018) "Healthcare Data Sources and Research Opportunities for Academics", Journal of Forensic and Investigative Accounting, 10 (3):374-394. Link to Paper
  • Mascha, M. F., Lamboy-Ruiz, M. A., & Janvrin, D. J. (2018) "PCAOB Inspections: An Analysis of Entity-level and Application-level Control Audit Deficiencies", International Journal of Accounting Information Systems, 30:19-39. Link to Paper