The bank official who spoke with The Crimson yesterday reiterated Willey's earlier statement.

"Let me put it this way: When people move, they don't notify people who they owe money," the official said, adding, however, that it was not difficult to trace Epstein to Massachusetts.

Epstein, who said he lives in Cambridge but also maintains a residence in Houston, Texas, denied the charges in Willey's affidavit.

"It's absurd. People can make whatever statements they want, but it's just not true," he said. "Why would I leave? I was in New York for three years...I was in the phone book. Anybody who wanted to find me could find me."

Epstein said he would continue teaching at Harvard Business School next year.

According to the professor's partial resume--distributed to students in his popular course on financial reporting and management accounting last fall--Epstein has a bachelors degree in business administration from San Francisco State University, as well as a masters of business administration and a doctorate in accounting from the University of Oregon.

Epstein lists "legal and ethical responsibilities," among his research interests.

A student in Epstein's fall course said the professor was "a very caring, ethical, responsible person." The student, who spoke on condition of anonymity, said Epstein often talked in class about his ties to the Hollywood entertainment industry.

"He's an extremely skilled accountant and financial adviser," the student said. "I thought he was very good and very concerned and patient about our learning."

Business School Dean John H. McArthur was unavailable for comment yesterday.

Joe Mathews contributed to the reporting of this story.