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Foundation for Auditing Research (FAR). Funded project titled “Auditors’ Going Concern Decisions: Insights from Practice” (FAR project # 2021B03) with Dominic Detzen, Anna Gold and Philip Wallage. Notified December 2021. Funding period: January 2022 – September 2023. Funded amount: €12,000 (mainly for travel expenditures).

Foundation for Auditing Research (FAR). Funded project titled “Going Concern Opinions Research Synthesis” (FAR project # 2017A01) with Anna Gold and Philip Wallage. Funding period: August 2017 – December 2019. Funded amount: €10,000 (mainly for travel expenditures).

Securities and Exchange Commission, Office of the Chief Accountant, Academic Fellow in Accounting (2012-2013)

American Institute of CPAs, PhD Fellowship (1986-1987)

Securities and Exchange Commission, Office of the Chief Accountant, Academic Fellow in Accounting (2012-2013) American Institute of CPAs, PhD Fellowship (1986-1987)

Named ºÚÁÏ´«ËÍÃÅ Outstanding Scholar – 2023

CSX Chair in Management and Accounting, ºÚÁÏ´«ËÍÃÅ, Named endowed chair in 2016

Robins School of Business Outstanding Scholarship Award 2012

Honorary Professor, Deakin University, Honorary Professor of Business and Law - presented research and aided their faculty with research projects

Joseph A. Jennings Chair in Business, ºÚÁÏ´«ËÍÃÅ, Named endowed chair in 2004

Distinguished Research Award, Academy of Accounting and Financial Studies, “Conservatism of the Big Six Audit Firms and Going-Concern Modified Audit Reports,” with K. Raghunandan

Asian-Network Symposium on Accounting Issues, “Measuring Potential Social Desirability Response Biases in Survey Instruments,” received an award for being one of the three best papers presented at the Annual Academic Conference of the Asian - Network Symposium on Accounting Issues

“Do audit clients benefit from non-audit services?” EAA 2025 Congress? with Taewoo Kim, Brandon B. Lee and Daniel Gyung Paik. European Accounting Association Annual Congress, Rome Italy, May 2025.

“Are Additional Services Provided by Auditors Economically Beneficial to Audit Clients? with Taewoo Kim, Brandon B. Lee and Daniel Gyung Paik. Annual Conference of the National Business & Economics Society, St. Thomas, U.S. Virgin Islands, March 2025

“Do Auditor Provided Non-Audit Services Improve Client Investment Efficiency?” with Taewoo Kim, Brandon B. Lee and Daniel Gyung Paik. Annual Conference of the National Business & Economics Society, Puerto Vallarta, Mexico, March 2024.

“Does Audit Firm Consulting Improve Clients’ Investment Efficiency?” with Taewoo Kim, Brandon B. Lee and Daniel Gyung Paik. Annual Audit and Assurance Conference of the Auditing Special Interest Group, British Accounting and Finance Association, Edinburgh, Scotland, May 2023.

“Do Auditor Provided Non-Audit Services Improve Client Investment Efficiency?” with Taewoo Kim, Brandon B. Lee and Daniel Gyung Paik. European Accounting Association Annual Congress, Bergen, Norway, May 2022.

“Tips for Success: Research” Invited panelist – Journal of International Accounting Research – New Faculty Consortium. Virtual, June 2021.

“Going Concern Audit Opinions in the Age of Covid-19.” Invited Keynote Speaker at the Foundation for Auditing Research Annual Conference (virtual). Nyenrode University, Breukelen, Netherlands, June 2020.

“Do Auditor Provided Non-Audit Services Improve Client Investment Efficiency?” with Taewoo Kim, Brandon B. Lee and Daniel Gyung Paik. Audit and Assurance Conference of the Auditing Special Interest Group, British Accounting and Finance Association (virtual), May 2020.

“Going Concern Opinions in Theory and Practice: A Summary” with and Philip Wallage and presented by Anna Gold. Invited presentation for the Committee of European Auditing Oversight Bodies, Brussels, Belgium, March 2020.

“Information Search in Times of Market Uncertainty: An Examination of Aggregate and Disaggregate Uncertainty” with Rajib Hasan, Abdullah Kumas and Joyce van der Laan Smith, American Accounting Association Southwest Regional Meeting, San Antonio, Texas, March 2020.

“Going Concern Opinions in Theory and Practice,” with Anna Gold and Philip Wallage. Masterclass presentation for the Foundation for Auditing Research. Nyenrode University, Breukelen, Netherlands, December 2019.

“A Synthesis of Academic Research on Auditor Going Concern Opinions” with Anna Gold and Philip Wallage. Annual research conference of the Foundation for Auditing Research. Nyenrode University, Breukelen, Netherlands, June 2019.

“Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds” with Abdullah Kumas and Sami Keskek, European Accounting Association Annual Congress, Paphos, Cyprus, May 2019.

“Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds” with Abdullah Kumas and Sami Keskek, Audit and Assurance Conference of the Auditing Special Interest Group, British Accounting and Finance Association, Birmingham, United Kingdom, May 2019.

“Going Concern Opinions and Sophisticated Investor Trading” with Abdullah Kumas, European Accounting Association Annual Congress, Milan, Italy, May 2018

“Audit Quality in the Public and Private Markets: Evidence from the UK” with Joyce van der laan Smith, European Accounting Association Annual Congress, Valencia, Spain, May 2017.

 “Audit Quality in the Public and Private Markets: Evidence from the UK” with Joyce van der laan Smith, Audit and Assurance Conference of the Auditing Special Interest Group, British Accounting and Finance Association, London, United Kingdom, May 2017.

“Institutional Investor Trading Surrounding Auditor Going Concern Opinions” with Abdullah Kumas, American Accounting Association Annual Meeting, New York, NY, August 2016.

“Audit Reporting Quality in the Private Sector: Evidence from the U.K.” with Joyce van der laan Smith, European Accounting Association Annual Congress, Maastricht, Netherlands, May 2016.

“Institutional Investor Trading Surrounding Auditor Going Concern Opinions” with Abdullah Kumas, European Accounting Association Annual Congress, Maastricht, Netherlands, May 2016.

“Institutional Investor Trading Surrounding Auditor Going Concern Opinions” with Abdullah Kumas, Research Seminar Series at the College of William & Mary, Williamsburg, VA, February 2016.

“Auditor Fees and Auditor Independence In Australia” with Kevin Adams, Ilias Basioudis and Paul DeLange, American Accounting Association Annual Meeting, Washington, DC, August 2012

“Auditor Fees And Auditor Independence In Australia” with Kevin Adams, Ilias Basioudis and Paul DeLange, European Accounting Association, 34^th  Annual Congress, Ljubljana, Slovenia, May 2012.

“Non-Audit Fees and Auditor Independence: Recent Evidence from Going Concern Reporting Decisions” with Allen Blay, American Accounting Association Annual Meeting, San Francisco, CA, August 2010.

“Do CEOs and Principle Financial Officers Take a “Bath” Separately or Together? An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs,” with David S. North, Allied Academies International Conference, Las Vegas, NV, October 2009.

“Audit Fees and Auditor Independence: An Examination of Going-Concern Reporting Decisions in the Australia” with Ilias Basioudis and Paul DeLange, American Accounting Association Annual Meeting, New York, NY, August 2009.

“Do CEOs and Principle Financial Officers Take a “Bath” Separately or Together? An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs,” with David S. North, Hawaii Internal Conference on Business, Honolulu, HI, June 2009.

“Earnings Management and the Mitigating Role of Corporate Governance” with David S. North, Hawaii Internal Conference on Business, Honolulu, HI, June 2009.

“Audit Fees and Auditor Independence: An Examination of Going-Concern Reporting Decisions in the Australia” with Ilias Basioudis and Paul DeLange, European Accounting Association Annual Meeting, Tampere, Finland, May 2009.

“Do CEOs and Principle Financial Officers Take a “Bath” Separately or Together? An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs,” with David S. North, American Accounting Association Annual Meeting, Anaheim, CA, August 2008.

“The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?,” with Clive Lennox and David North, American Accounting Association Annual Meeting, Washington, D.C., August 2006.

“Audit Fees, Non-Audit Fees, and Auditor Going-Concern Reporting Decisions in the U.K.,” with Ilias Basioudis and Vaggelis Papanastasiou, American Accounting Association Annual Meeting, Washington, D.C., August 2006.

“An International Comparison of Student Perceptions of Earnings Management: Effects of National Origin between Mexico and the United States” with Carmen Quirvan-Hazera and Alex Hazera, BALAS (Business Association for Latin American Studies) Annual Meeting, Lima, Peru, May 2006.

“Evidence from the UK: Audit Fees, Non-audit Fees, and Auditor Reporting on Stressed Companies” with Ilias Basioudis and Vaggelis Papanastasiou, European Accounting Association Annual Congress, Dublin, Ireland, March 2006.

“Audit Fees, Non-audit Fees, and Auditor Reporting Decisions on UK Companies” with Ilias Basioudis and Vaggelis Papanastasiou, UK National Auditing Research Conference, Manchester, England, March 2006.

“Audit Firm Size and Audit Reporting Quality” with Dasaratha V. Rama, at the American Accounting Association’s Auditing Section Mid-Year Meeting, Long Beach, CA, January 2006.

“Audit Decision-Making in Different Litigation Environments: The Private Securities Litigation Reform Act, Audit reports and Audit Firm Size” with Kannan Raghunandan and Dasaratha V. Rama, at the American Accounting Association Annual Meeting, San Francisco, CA, August 2005. 

“The Impact of Litigation Risk on Audit Pricing: A Study of Credit Ratings and Audit Fees” with Peter Carey, at the Accounting & Finance Association of Australia and New Zealand Annual Meeting, July 2005.

“The Effects of National Culture on Student Perceptions of Earnings Management” with Kristen Witkowski, at the Spring 2005 Faculty Student Multidiscipline International Conference, Deadwood, SD, May 2005.

“Student Perceptions of Earnings Management: A Study of the Effects of National Origin” with Elena Ochoa-Labru, the International Research Seminar of the Clermont Graduate School of Management, Ecole de Commerce: Clermount, France, March 2005.

“Bankruptcies, Audit Reports and the “Enron Effect” with K. Raghunandan, Accounting & Finance Association of Australia and New Zealand Annual Meeting, Alice Springs, Australia, July 2004.

“A Cross-Country Comparison of Perceptions of Earnings Management” with Brendan O’Connell, Paul Clikeman, Elena Labru and Kristen Witkowski, Accounting & Finance Association of Australia and New Zealand Annual Meeting, Alice Springs, Australia, July 2004.

“Percepciones sobre la manipulation del beneficio: Los efectos del pais de origen” with Elena Ochoa, 12^th Congress of the Spanish Accounting Association, September 2003.

“The Auditor to Client Revolving Door and Earnings Management” with David North and Brendan O’Connell, American Accounting Association Annual Meeting, August, 2003.

“The Auditor to Client Revolving Door and Earnings Management” with David North and Brendan O’Connell, Accounting and Finance Association of Australia and New Zealand Annual Meeting, July, 2003.

“The Auditor to Client Revolving Door and Earnings Management” with David North and Brendan O’Connell, Eastern Finance Association Annual Meeting, April, 2003.

“Costs Associated with Going-Concern Modified Audit Opinions: An Analysis of the Australian Audit Market” with Peter Carey and Brendan O’Connell, Southeast American Accounting Association, March 2003.

“Costs Associated with Going-Concern Modified Audit Opinions: An Analysis of the Australian Audit Market” with Peter Carey and Brendan O’Connell, International Symposium on Auditing Research, August 2002. 

“Audit Fees, Non-Audit Fees, and Auditor Reporting on Stressed Companies” with D.V. Rama, American Accounting Association Annual Meeting, San Antonio, August 2002.

“Costs Associated with Going-Concern Modified Audit Opinions: An Analysis of the Australian Audit Market” with Peter Carey and Brendan O’Connell, Accounting Association of Australia and New Zealand, July 2002.

“The Canfield Learning Styles Inventory: A Psychometric Assessment of its Usefulness in Accounting Education” with Barb Eide and Bill Schwartz, American Accounting Association Annual Meeting, Atlanta, GA, August 2001.

“Conservatism of the Big Six Audit Firms and Going-Concern Modified Audit Reports,” with K. Raghunandan, Academy of Accounting and Financial Studies Annual Meeting, Nashville, TN, April 2001.

“The Canfield LSI and Its Usefulness in Accounting” with Barb Eide and Bill Swartz, American Accounting Association Midwest Regional Meeting, St Louis, April 2001.

“Student perceptions of the first accounting course,” Academy of Business Educators’ Annual Meeting, Bermuda, Sept. 25, 2000.

“Audit Firm Size and Going-Concern Modified Audit Reports,” with K. Raghunandan, American Accounting Association Annual Meeting, Philadelphia, August 2000.

“The Effects of Internal Audit Outsourcing on External Auditor Independence” with D. Jordan Lowe and Kurt Pany, University of Waterloo Symposium on Auditing Research, Waterloo, Ontario, November 1999.

“Market Differentiation of Subsequently Bankrupt and Viable Companies: An Analysis of First-Time Going-Concern Report Recipients,” with Allen Blay, American Accounting Association Annual Meeting, San Diego, August 1999.

“An Examination of Using Surrogate Measures to Assess Social Desirability Response Bias” with Brendan O’Connell, Second Annual AAA Ethics Symposium, August, 1999.

“The Effects of Internal Audit Outsourcing on External Auditor Independence” with D. Jordan Lowe and Kurt Pany, American Accounting Association Annual Meeting, New Orleans, August 1998. 

“Student Perceptions of the First Course in Accounting” with Suzanne Ogilby, American Accounting Association Annual Meeting, New Orleans, August 1998.

“Student Ethical Perceptions and Ethical Action Propensities: An Analysis of Situation Familiarity” with Brendan O’Connell, Accounting Association of Australia and New Zealand Annual Meeting, Adelaide Australia, July 1998. 

“A Comment on Using Surrogate Measures to Assess Social Desirability Response Bias” with Brendan O’Connell, Asian Network of Schools of Accounting Second Symposium on Accounting Issues, Melbourne Australia, April 1998. (Received “Second Runner-up for Best Paper” award.)

“Audit Reports and Bankruptcies” with D. V. Rama and K. Raghunandan, American Accounting Association Annual Meeting, Dallas, August 1997.

“Using Expectancy Theory to Assess Student Motivation: An International Replication” with various co-authors, American Accounting Association Annual Meeting, Dallas, August 1997.

“Going-Concern Modified Audit Opinions and Auditor Changes” with K. Raghunandan and D. V. Rama, American Accounting Association Annual Meeting, Chicago, August 1996.

“Economic Conditions, Audit Reports and Bankruptcies,” with K. Raghunandan and D. V. Rama, American Accounting Association Northeast Regional Meeting, New York, April 1996.

“Audit Judgment Confidence: Direct Evidence of the Process View,” American Accounting Association Northeast Regional Meeting, Hartford, CT, April 1995.

“Audit Judgment Confidence: Further Evidence,” Research Workshop at the American Accounting Association Annual Meeting, New York, August, 1994.

“Audit Judgment Confidence,” KPMG Peat Marwick Research Forum at Bryant College, Providence Rhode Island, November 1993.

“Student and Instructor Learning Styles,” Canisus Accounting Conference, Buffalo, New York, October 1991. 

“The Use of Content Analysis to Supplement Manipulation Checks: A Test Case,” Research Workshop at the American Accounting Association Annual Meeting, Nashville, Tenn., 1991. 

“Assessing Student Attitude in the Classroom: An Empirical Analysis,” American Accounting Association Northeast Regional Meeting, April 1988.

American Accounting Association

American Institute of CPAs

Pennsylvania Institute of CPAs

Previous positions include:

TEACHING EXPERIENCE

Certified Public Accountant

RSB Full Professors Committee (2003-present)

RSB Full Professors Committee, Chair (2009-2012)

RSB Research Committee (2003-2011; 2013-present)

RSB Research Comittee, Chair (2013-2016; 2017-present)

RSB Dean Search Committee (2009, 2018)

Accounting Department Faculty Recruitment Committee (2003, 2007, 2008, 2010, 2018, 2025)

RSB Executive Education Committee (2000-2012)

Accounting Department Masters of Accounting Program, Director (2005-2008)

RSB Graduate Counsel Committee (2001-2009)

Accounting Department Faculty Recruitment Committee, Chair (2008)

RSB Curriculum Committee (2007-2010; 2023)

RSB Governance Committee (2019-2025)

RSB Governance Task Force (2016-2018)

RSB Teaching Improvements Task Force (2007)

RSB Graduate Counsel Ethics Committee (2004-2008)

RSB Graduate Counsel Ethics Committee, Chair (2006-2008)

University Program Improvements Committee (2003 - 2005)

University Program Improvements Committee, Chair (2005)

University Priorities and Planning Committee (2003 - 2005)

RSB Executive MBA Task Force (2004-2005)

RSB Library Committee (2001-2003)