Head shot of Mark Zimbelman

Mark Zimbelman

Mary & Ellis Professor,
School of Accountancy
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Website: http://fraudbytes.blogspot.com/

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Mark F. Zimbelman graduated Magna Cum Laude in December 1984 from BYU’s accounting program. Prior to his career in academia, Mark gained over five years experience working as an auditor in public accounting and one year as a controller in industry. After earning his doctorate from the University of Arizona in 1996, Mark worked for three years at the University of Oklahoma where he was awarded a teaching award and several fellowships. His teaching and research interests are in auditing and the prevention and detection of fraud with a research focus on understanding and improving decision making in accounting and auditing. He has developed a national reputation for his research on auditors’ detection of financial statement fraud, which he has published in the top-tier accounting research journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research and Review of Accounting Studies among others. In 2013, Mark was awarded the BYU Marriott School's Scholarly Excellence Award and received the Mary and Ellis Professorship. Mark has five children and several grandchildren. He competes by racing bicycles for a hobby.

Group Affiliations

  • American Accounting Association — 1996–0
  • American Institute of Certified Public Accountants — 1985–0

Selected Publications

  • "Detecting Noncompliant Behavior in Organizations: How Online Survey Responses and Behaviors Reveal Risk", Journal of Management Information Systems, 2021
  • "Fraud Examination, 6th Edition", Pages Approximately 675, Cengage, Cincinnati, Ohio, 2018
  • "The Impact of Audit Penalty Distributions on the Detection and Frequency of Fraudulent Reporting", Review of Accounting Studies, Edition 4, Volume 16, Pages 843-865, 2011
  • "Using Nonfinancial Measures to Assess Fraud Risk", Journal of Accounting Research, Volume 47, Pages 1135-1166, University of Chicago, Chicago, 2009
  • "Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?", The Accounting Review, Volume 84, Pages 811-837, American Accounting Association, 2009
  • "Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues", Contemporary Accounting Research, Volume 21, Pages 719-745, 2004
  • "Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud", Accounting Horizons, Volume 18, Pages 173-184, 2004
  • "A Test of Changes in Auditors' Fraud-Related Planning Judgments Since the Issuance of SAS No. 82", Auditing: A Journal of Practice and Theory, Volume 22, Pages 237-251, 2003
  • "A Cognitive Footprint in Archival Data: Generalizing the Dilution Effect from Laboratory to Field Settings", Organizational Behavior and Human Decision Processes, Volume 91, Pages 254-268, 2003
  • "An Experimental Investigation of Auditor-Auditee Interaction under Ambiguity", Journal of Accounting Research, Pages 1-21, 1999
  • "The Effects of SAS No. 82 on Auditors Attention to Fraud Risk Factors and Audit Planning Decisions", Journal of Accounting Research, Volume Supplement, 1997



  • Consultant, KPMG, 2005–2005


  • Assistant Professor, University of Oklahoma, 1996–1999
  • Teaching/Research Assistant, University of Arizona, 1991–1996
  • Controller, Philipp & Lion International, Inc, 1990–1991
  • Staff & Senior Auditor, International Auditing Firms (Salt Lake & Phoenix), 1985–1990


  • Marriott School Ethics Teaching Award, BYU Marriott School of Business, 2019
  • Mary and Ellis Professorship, Marriott School of Management, 2013
  • Marriott School of Business Scholarly Excellence Award, Brigham Young University, 2012
  • Selvoy J. Boyer Fellowship, Marriott School of Management, 2000
  • John and Mary Nichols Fellowship, University of Oklahoma, 1999
  • Conoco Research Fellowship, University of Oklahoma, 1998
  • Arthur Andersen Fellowship, University of Oklahoma, 1998
  • Outstanding Educator, University of Oklahoma, 1997

Certificates and Licenses

  • Certified Public Accountant — American Institute of Certified Public Accountants — 1985

Professional Citizenship

  • Accounting, Organizations and Society, Editorial Review Board Member, 2012–0
  • Auditing: A Journal of Practice and Theory, Editorial Review Board Member, 2000–0
  • The Accounting Review, Editorial Review Board Member, 2009–2017
  • Contemporary Accounting Research, Editorial Review Board Member, 2009–2010
  • Auditing Section Doctoral Consortium of the American Accounting Association, Committee/Council Chair, 2007–2009
  • Journal of Accounting Research, Reviewer, Ad Hoc Reviewer, 2006–2009
  • The Accounting Review, Reviewer, Ad Hoc Reviewer, 2002–2008
  • Contemporary Accounting Research, Reviewer, Ad Hoc Reviewer, 2001–2008