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Education

• Ph.D., Business - Accounting, Indiana University, 2009
• Master of Business Administration in Accounting, Accounting, Indiana University, 2008
• Bachelor of Science, Accounting, Brigham Young University, 2005
• Master of Accountancy, Brigham Young University, 2005

Selected Publications

• "Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases", Issues in Accounting Education, Edition 2, Volume 39, AAA, 2024
• "Development of a framework of key internal control and governance principles for robotic process automation (RPA)", Journal of Information Systems, 2024
• "Perceptions of accounting academics on the review and publication process: An update and commentary", Issues in Accounting Education, Edition 1, Volume 39, 2024
• "Improving audit quality with data analytic visualizations: The importance of spatial abilities and feedback in anomaly identification", Accounting Horizons, AAA, 2024
• "Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge", Accounting Horizons, 2023
• "The dark side of robotic process automation", Accounting Horizons, 2023
• "The Development of the Process Mining Event Log Generator (PMELG) Tool", Accounting Horizons, Edition 4, Volume 37, American Accounting Association, 2023
• "Accounting Information Systems (16th ed.)", Pearson, Hoboken, New Jersey, 2023
• "The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?", Issues in Accounting Education, AAA, 2023
• "The impact of audit technology on audit outcomes: Technology-based audit techniques’ impact on internal auditing", Contemporary Accounting Research, Edition 2, Volume 40, Pages 981-1012, 2023
• "Improving Psychological Well-Being of Young Adults by Conducting Family History Research", The Journal of Genealogy and Family History, Edition 1, Volume 6, Pages 66-73, Register of Qualified Genealogists, East Sussex, England, 2023
• "A framework for testing and auditing robotic process automation", Contemporary Accounting Research, Edition 1, Volume 39, Pages 691-720, 2022
• "Publication benchmarking data based on faculty promoted at the top 200 worldwide accounting research institutions", Accounting Horizons, Edition 3, Volume 36, Pages 171-188, American Accounting Associaiton, 2022
• "Scaling the future of collecting internal audit interview evidence", ISACA Journal, 2022
• "The status of robotic process automation", The Routledge Companion to Accounting Information Systems, Routledge, London, 2022
• "Evidence on internal audit effectiveness from transitioning to remote audits because of COVID-19", Journal of Information Systems, Edition 3, Volume 36, Pages 219–234, 2022
• "Accounting academics perceptions of 12 research journals", Issues in Accounting Education, Edition 3, Volume 37, Pages 1-19, American Accounting Association, 2022
• "Relevance of accounting research (ROAR) scores: Ratings of abstracts by accounting professionals", Accounting Horizons, Edition 2, Volume 36, Pages 7-18, American Accounting Association, 2022
• "Publication benchmarking data based on faculty promoted at institutions ranked 200+", Issues in Accounting Education, Edition 2, Volume 37, Pages 15–26, 2022
• "A framework for using robotic process automation for audit tasks", Contemporary Accounting Research, Edition 1, Volume 39, Pages 691-720, 2022
• "Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree?", Journal of Emerging Technologies in Accounting, Edition 1, Volume 19, Pages 33–51, 2022
• "Ein rahmenwerk zur nutzung von robotic process automation in der revision", Zeitschrift für Interne Revision, Edition 21, Volume 6, 2021
• "Internal audit stigma awareness and internal audit outcomes", Corporate Ownership and Control, Edition 1, Volume 19, 2021
• "New frontiers for internal audit research", Accounting Perspectives, Edition 4, Volume 20, Pages 449-475, 2021
• "Simple crab puzzle", Scroll Saw Woodworking & Crafts, Volume 83, Pages 68-69, 2021
• "Do We Matter? Attention the General Public, Policy Makers, and Academics Give to Accounting Research", Issues in Accounting Education, Edition 1, Volume 36, Pages 1-22, 2021
• "Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures", Review of Accounting Studies, Volume 26, 2021
• "Implicit attitudes and U.S. tax professionals’ reliance on offshore tax preparer’s recommendations", Accounting Horizons, Edition 1, Volume 35, Pages 185-203, American Accounting Association, 2021
• "Accounting Information Systems (15th ed.)", Accounting Information Systems, 15th Edition, Pearson, Hoboken, New Jersey, 2020
• "Are internal audits associated with reductions in perceived risk?", Auditing: A Journal of Practice and Theory, Edition 3, Volume 39, 2020
• "Innovative accounting interviewing: A comparison of real and virtual accounting interviewers", The Accounting Review, Edition 6, Volume 95, Pages 339-366, 2020
• "Research initiatives in accounting education: Research relevance and research productivity", Issues in Accounting Education, Edition 4, Volume 35, 2020
• "The association between internal audit consulting services and firm operating performance", Auditing: A Journal of Practice and Theory, Edition 1, Volume 39, Pages 101-124, 2020
• "Animal Scroll Saw Puzzle Patterns", Self-Published, 2019
• "Factors that influence the use of the internal audit function by executive management and audit committee", Advances in Accounting, Elsevier, 2019
• "Internal Auditors’ Response to Disruption and Innovation", 2019
• "Robotic process automation in public accounting", Accounting Horizons, 2019
• "Shadow IT use, outcome effects, and subjective performance evaluation", Journal of Strategic Innovation and Sustainability, 2019
• "The effects of different types of internal controls on employee self-control", Journal of Strategic Innovation and Sustainability, North American Business Press, Dover, DE, 2019
• "Ranking accounting journals by topical area and methodology", Journal of Information Systems, 2019
• "Reward type and performance: An examination of organizational wellness programs", Management Accounting Research, Volume 44, 2019
• "The effects of viewing pornography on employees’ ethical decision making", Journal of Business Ethics, Volume 168, Pages 37-54, 2019
• "The effects of gamification on corporate compliance training: A partial replication and field study of True Office anti-corruption training programs", Journal of Forensic Accounting Research, 2018
• "Toward conflict or compromise? How violent metaphors polarize partisan issue attitudes", Political Communication, Edition 3, Volume 35, 2018
• "Commentary on the usage of journal rankings: An international perspective", 2018
• "Violence, Aggression, and Ethics: The link between exposure to violence and unethical behavior", Journal of Business Ethics, Edition 1, Volume 147, 2018
• "Citation-based benchmarks and individual accounting faculty research rankings by topical area and methodology", Journal of Information Systems, Edition 2, Volume 32, American Accounting Association, 2018
• "Factors influencing recruitment of non-accounting business professionals into internal auditing", Behavioral Research in Accounting, 2017
• "The impact of shadow IT systems on perceived information credibility and managerial decision making", Accounting Horizons, Edition 3, Volume 31, Page 18, American Accounting Association, 2017
• "An evaluation of the general vs. specialist nature of top accounting journals", Accounting Horizons, Edition 2, Volume 31, American Accounting Association, 2017
• "Discussion of “Correlates of external audit quality assessment and improvement programs in internal auditing: A study of 68 countries.”", Journal of International Accounting Research, Volume 2, 2016
• "The Journal of Information Systems at thirty – Looking forward thirty years", Journal of Information Systems, Edition 3, Volume 30, 2016
• "A comparison of U.S. and offshore-Indian tax professionals’ client advocacy attitudes and client recommendations", Journal of the American Taxation Association, Edition 2, Volume 38, Pages 51-66, Ken Klassen, 2016
• "The Journal of Information Systems 2015 Conference on information technology audit", Journal of Information Systems, Edition 1, Volume 30, 2016
• "Accounting program citation-based research rankings by topical area and methodology", Journal of Information Systems, Edition 3, Volume 30, Pages 33-62, American Accounting Association, 2016
• "Applying basic gamification techniques to IT compliance training: Evidence from the lab and field", Journal of Information Systems, 2016
• "Attracting applicants for in-house and outsourced internal audit positions: Views from external auditors", Accounting Horizons, 2016
• "Comparing the publication process in accounting, economics, finance, management, marketing, psychology, and the natural sciences", Accounting Horizons, 2016
• "Compensation or Feedback: Motivating Performance in Multidimensional Tasks", Accounting, Organizations and Society, Volume 50, Pages 27-40, 2016
• "An examination of how entry-level staff auditors respond to tone at the top vis-à-vis tone at the bottom", Behavioral Research in Accounting, Edition 1, Volume 27, 2015
• "Citation-based accounting education publication rankings", Journal of Accounting Education, Edition 4, Volume 33, 2015
• "Rotational internal audit programs and financial reporting quality: Do compensating controls help?", Accounting, Organizations and Society, Volume 44, 2015
• "The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors", Accounting Horizons, Edition 1, Volume 29, 2015
• "Them’s fightin’ words: The effects of violent rhetoric on ethical decision making in business", Journal of Business Ethics, Edition 3, Volume 130, 2015
• "Are state tax amnesty programs associated with increases in financial reporting irregularities?", Public Finance Review, Edition 6, Volume 42, Pages 774-799, 2014
• "Accounting education research: Ranking institutions and individual scholars", Issues in Accounting Education, Edition 1, Volume 29, Pages 87-115, 2014
• "Are the activities of the internal audit function associated with audit committee quality factors?", Boğaziçi Journal: Review of Social, Economic, and Administrative Studies, Edition 1, Volume 28, 2014
• "Extreme estimation uncertainty and audit assurance", Current Issues in Auditing, Edition 1, Volume 7, Pages 36-42, 2013
• "A descriptive study of factors associated with the internal audit function having an impact: Comparisons between organizations in a developed and an emerging economy", Turkish Studies, Edition 3, Volume 14, Pages 581-606, 2013
• "To rotate or not to rotate? Academic findings on the rotational staffing model", 2013
• "A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations in a Developed and an Emerging Economy", Turkish Studies, 2013
• "Extreme Estimation Uncertainty and Audit Assurance", Current Issues in Auditing, Edition 1, Volume 7, Pages 36-42, American Accounting Association, 2013
• "Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it wrong?", Contemporary Accounting Research, Edition 4, Volume 29, Pages 1109-1136, 2012
• "The effects of supervisory advice on tax information search behavior", Advances in Taxation, Volume 20, Pages 135-158, Emerald Group Publishing Limited, 2012
• "The effects of preventive and detective controls on employee performance and motivation", Contemporary Accounting Research, Edition 2, Volume 29, Pages 432-452, 2012
• "Corporate managers’ reliance on internal auditor recommendations", Auditing: A Journal of Practice and Theory, Edition 2, Volume 31, Pages 151-166, American Accounting Association, 2012
• "Extreme estimation uncertainty in fair value estimates: Implications for audit assurance", Auditing: A Journal of Practice and Theory, Edition 1, Volume 31, Pages 127-146, American Accounting Association, 2012
• "Publication benchmarking data based on faculty promoted at the top 75 US accounting research institutions", Issues in Accounting Education, Edition 3, Volume 27, Pages 647-670, American Accounting Association, 2012
• "Detecting and predicting accounting irregularities: A comparison of commercial and academic risk measures", Accounting Horizons, Edition 4, Volume 25, Pages 755-780, 2011
• "The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision.", The Accounting Review, Edition 6, Volume 86, Pages 2131-2154, 2011
• "Accounting doctoral program rankings based on research productivity of program graduates", Accounting Horizons, Edition 1, Volume 25, Pages 149-179, 2011
• "Individual accounting faculty research rankings by topical area and methodology", Issues in Accounting Education, Edition 3, Volume 26, Pages 471-505, 2011
• "Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee?", Behavioral Research in Accounting, Edition 2, Volume 23, Pages 187-206, 2011
• "Problems to avoid in brainstorming fraud risks.", The CPA Journal, Volume April, Pages 64-65, 2011
• "Accounting program research rankings by topical area and methodology", Issues in Accounting Education, Edition 4, Volume 25, Pages 631-654, 2010
• "Entrepreneurial success: Differing perceptions of entrepreneurs and venture capitalists", International Journal of Entrepreneurship and Innovation, Edition 3, Volume 11, Pages 189-198, IP Publishing LTD, 2010
• "Common question-evasion tactics", Journal of Accountancy, Volume July, Pages 36-39, 2010
• "The effects of financial statement information proximity and feedback on cash flow forecasts", Contemporary Accounting Research, Edition 1, Volume 27, Pages 101-133, 2010
• "Internal audit quality and earnings management", The Accounting Review, Edition 4, Volume 84, Pages 1255-1280, 2009
• "Entity-level controls: The internal auditor's assessment of management tone at the top", Current Issues in Auditing, Edition 1, Volume 3, Pages 1-13, 2009
• "Spotlight on unintended economic implications of financial reporting standards", Business Horizons, Volume 51, 2008
• "The effects of financial statement and informational complexity on cash flow forecasts", The Accounting Review, Edition 4, Volume 83, Pages 915-956, 2008
• "Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision", Contemporary Accounting Research, Edition 1, Volume 25, Pages 193-213, 2008
• "Ranking scholarly outlets for information technology", Proceedings of the American Society of Engineering Education (ASEE) Annual Conference, 2007
• "Publication records of faculty promoted at the top 75 accounting research programs", Issues in Accounting Education, Edition 3, Volume 21, Pages 195-218, 2006
• "Patience is key: The time it takes to see benefits from continuous auditing", Accounting Horizons

Awards

• Named one of the 2023 Top 100 most influential people in Accounting, Accounting Today, 2023
• Notable Contribution to the Accounting Information Systems Literature Award, AIS Section of the American Accounting Association (AAA), 2023
• Notable Contributions to Accounting Literature Award, American Accounting Association (AAA), 2023
• Outstanding Educator Award, Strategic and Emerging Technology Section (SET) of the American Accounting Association (AAA), 2023
• Review of Accounting Studies Conference best paper award, Review of Accounting Studies, 2023
• Issues in Accounting Education best paper award, American Accounting Association, 2022
• BYU Marriott Research Excellence: Overall Contribution Award, BYU Marriott, 2021
• Celonis Curriculum Co-Creation of the Year Award, Celonis, 2021
• Glenn D. Ardis Professor, School of Accountancy, 2021
• Outstanding Researcher Award from the Strategic and Emerging Technologies Section, American Accounting Association, 2021
• Innovation in Accounting Education Award from the Auditing Section of the AAA, American Accounting Association, 2021
• 2020 MAS/IMA Teaching Case Conference Outstanding Case Award, American Accounting Association and IMA, 2020
• Accounting Horizons best paper award, American Accounting Association, 2020
• Innovation in Accounting Education Award from the AAA, American Accounting Association, 2020
• Outstanding Service Award from the AIS Section of the AAA, American Accounting Association, 2019
• Accounting Information Systems best paper award, American Accounting Association, 2018
• Accounting Horizons best paper award, American Accounting Association, 2017
• Outstanding Service Award, AIS Section of the AAA, 2017
• Andersen Fellow, Brigham Young University, 2016
• BYU School of Accountancy “Spirit of the SOA” Award for Research Contributions, Brigham Young University, 2016
• Issues in Accounting Education Best Paper Award, American Accounting Association, 2015
• Outstanding Service Award from the Journal of Information Systems, AIS section of the American Accounting Association, 2015
• Behavioral Research in Accounting best paper award, American Accounting Association, 2014
• Issues in Accounting Education best paper award, American Accounting Association, 2013
• Accounting Horizons best paper award, American Accounting Association, 2012
• Accounting, Behavior, and Organization Section Outstanding Emerging Scholar paper award, American Accounting Association, 2012
• Issues in Accounting Education best paper award, American Accounting Association, 2012
• Issues in Accounting Education best paper award, American Accounting Association, 2011
• 2009-2010 recipient of the Glen McLaughlin Prize for Research in Accounting Ethics, University of Oklahoma, 2010
• AAA/Deloitte/J. Michael Cook Doctoral Consortium Participant, American Accounting Association, 2008
• Issues in Accounting Education best paper award, American Accounting Association, 2007
• Outstanding MAcc Professional Stem Student, Brigham Young University, 2005
• Esther R. Sawyer Scholarship winner - for essay entitled "Increasing value through internal and external auditor coordination'", Institute of Internal Auditors, 2004

Languages

• Spanish

Certificates and Licenses

• Alteryx Foundation Micro-Credential — Alteryx — 2022
• Celonis Foundations Badge — Celonis — 2021
• Process Mining Audit Professional — Celonis — 2021
• Alteryx Ready for Take-Off Badge — Alteryx — 2020
• Celonis Process Mining Business User Training Track — Celonis — 2020
• Celonis Process Mining Executive Training Track — Celonis — 2020
• Celonis Process Mining Training for Academics — Celonis — 2019
• Tableau Desktop Specialist — Tableau — 2019
• UIPath RPA Developer Foundation Training — UIPath — 2019
• FAA Remote Drone Pilot Certificate — FAA — 2018