Faculty and Staff
Professor & Department Chair
Dr. Cowles’ background is in commercial banking, where he worked for one of the largest commercial banks in New England. One of the most fascinating and fulfilling aspects of his banking career was working with entrepreneurs who had a better idea for doing something and who left secure careers to start a successful business of their own. Learn more
Dr. Gingrich specializes in international trade and development issues. His international experience includes working 3 years in Haiti and 2 years in Nepal, both with Mennonite Central Committee. Most recently, he studied the economics of insecticide treated mosquito nets in Tanzania in conjunction with Mennonite Economic Development Associates (MEDA).
Leah Kratz, CPA, MBA is teaching Financial Accounting, Intermediate Accounting, Cost Accounting and Auditing. Leah earned an accounting degree at EMU and MBA at James Madison University. Her work experience includes public accounting and most recently in government, working for the State of Virginia as the Assistant Fiscal Director of Woodrow Wilson Rehabilitation Center.
Associate Professor and MBA Interim Director
Jim Leaman, Ph.D., is an EMU alum, having graduated with majors in business administration and computer science. He then gained several years experience in business management in the local region before enrolling at James Madison University, where he earned a Master’s in Public Administration (MPA) degree focusing on nonprofit management and administration.
Instructor of Accounting
Marilla Showalter, CPA, teaches accounting and finance courses. She earned a B.B.A. in accounting and a M.S. in accounting from James Madison University. She has four years of experience in public accounting, where she specialized in the area of employee benefit plan audits. In addition to her experience as a public accountant, she has experience in the areas of banking (lending/loan operations) and business administration/bookkeeping.
Anthony E. Smith, PhD, teaches in the EMU Business and Economics Department and in the MBA program. He co-directed the MBA program from January 2008 to June 2012, and helped develop the concentration in Nonprofit Entrepreneurial Management.
Dr. Ronald L. Stoltzfus, CPA, Ph.D., specializes in financial accounting reporting issues. His work experience includes the controllership of a large farm equipment company in southeastern Pennsylvania and summer projects with a local construction contractor, tire retreader, and an aviation company.
Walt came to EMU with nearly 30 years of experience as a professional economist mostly with NERA Economic Consulting where he performed quantitative economic analyses in support of clients engaged in litigation or seeking professional advice and consulting.
Lorie Lucas, an EMU alum, is teaching Business Law. After obtaining a degree in Business Administration from EMU, Lorie went on to earn a J.D. degree from the University of Virginia School of Law. Lorie is licensed to practice law in the Commonwealth of Virginia. She spent several years as an associate attorney with a large law firm in Richmond, Virginia where her practice primarily focused on labor and employment law. Lorie joined the diversified financial services company Wells Fargo in January of 2005. In her current role as EEO Consultant Lorie provides strategic consultation on various equal employment opportunity issues and assists in resolving charges of discrimination. Lorie resides in Page County with her husband, Franklin and their son, Jackson. In her spare time Lorie enjoys travel, reading and shopping.
In addition to working as office coordinator for the business and economics department, Patty Eckard is a mother of two adult sons. Her hobbies include reading, counted crosstitch, scrapbooking, and cooking.