Current Courses

• BA 311

• BA 312

Education

• Ph.D., University of Colorado at Boulder, August 1995

• B.S., Clarkson University, May 1983

Research Interests

• Areas: auditing (empirical and behavioral) and financial accounting

• Issues: audit opinion decisions, audit quality, audit fees, accounting choice

Teaching Interests

• Auditing and financial accounting

Teaching Award

• Outstanding Teaching Award (1996), University of South Florida MBA Program

Refereed Conference Proceedings

• 2004 University of Florida International Conference on Assurance and Governance. “Audit Litigation in Regional and Local Audit Firms: An Empirical Study of Professional Malpractice Claims,” with Robert Knechel and Kevan Jensen.

• 2003 AAA Annual Conference. “Government vs. Private Sector Audit Fees: An Empirical Comparison,” with Stephen Davies and Larry Johnson.

• 2000 ISAR (International Symposium of Audit Research) in Maastricht, The Netherlands, co-sponsored by the University of Southern California. “The Relationship of Audit Failures and Mandatory Auditor Rotation: Explanatory Models and Empirical Evidence,” with Robert Knechel and Paul Walker.

• 1998 American Accounting Association Annual conference. "Pricing New Audit Engagements", with Paul Walker.

• 1998 American Accounting Association Southeast Regional conference. "An Investigation of Audit Failures in New Audit Engagements", with Lisa Moet and Paul Walker.

• 1995 American Accounting Association Annual conference. "Alleged Audit and Financial Reporting Failures: Implications for Mandatory Audit Firm Rotation", with Paul Walker and Barry Lewis.
   

Refereed Publications

• “Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing,” with Jere Francis, Barry Lewis, and Paul Walker. Auditing: A Journal of Practice and Theory, Vol. 23, Spring 2004.

• “Assessing the Risk of Malpractice Claims Against Audit Firms,” with Robert Knechel and Kevan Jensen, CPA Mutual Interest, Fall 2003.

• “A Critique of the SEC’s Panel on Audit Effectiveness Regarding Mandatory Auditor Rotation,” with Barry Lewis and Paul Walker. Research in Accounting Regulation, Vol. 15, 2002.

• “Mandatory Auditor Rotation: Arguments and Current Evidence,” with Barry Lewis and Paul Walker. Accounting Enquiries, Spring 2001.

• "Modeling the Audit Opinions Issued to Bankrupt Companies: A Two-Stage Empirical Analysis", with Barry Lewis and Paul Walker. Decision Sciences, Vol. 31, No. 2, Spring 2000.

• "The Role of Auditee Profitability in Pricing New Audit Engagements", with Paul Walker. Auditing: A Journal of Practice and Theory, Vol. 19, Spring 2000.

• "Explaining the Audit Opinion Decisions for Bankrupt Companies", with Barry Lewis and Paul Walker. Research in Accounting Regulation, Vol. 13, 1999.

• "An Investigation of Audit Failures in New Audit Engagements", with Lisa Moet and Paul Walker. Research in Accounting Regulation, Vol. 12, 1998.

• "Looking at Audit Fees Through Your Client's Eyes", with Paul Walker. Today's CPA, 1998.

Professional Certifications

• Certified Public Accountant, New York, 1985 (inactive)

Professional Memberships

• American Institute of Certified Public Accountants

• Institute of Management Accountants

• Beta Alpha Psi

Service

• Ad Hoc Reviewer: Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Research in Accounting Regulation, Accounting and Finance Journal (AAANZ), American Accounting Association annual meeting, Accounting Association of Australia and New Zealand (AAANZ) annual meeting