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Academic Background

B.S., accountancy, Miami University 
M.B.A., Indiana University
Ph.D, business (accounting), Indiana University

Research Specialties

• Auditor regulation
• Audit market structure and audit quality
• E-learning

Current Research

• The ability to meet or beat earnings in the period preceding an auditor change
• Restatements and auditor switches in the pre- and post-SOX periods
• Demand for non-audit assurance services
• Technology-acceptance and e-learning

Major Works

• “House Money Effects” with P. Joyce and M. Roeloff.  Journal of Experimental Economics, Summer 2010.
• “Auditor Tenure, Auditor Independence and Earnings Management” with B. Soo and G. Trompeter. Contemporary Accounting Research, Summer 2009.
• “Investigating computer anxiety and communication apprehension as performance antecedents in a computing-intensive learning environment” with C. Vician.  Journal of Computer Information Systems, Fall/Winter 2002/2003.
• “Audit Effort, Audit Fees and the Joint Provision of Nonaudit Services to Audit Clients” with D.N. Ricchiute and G. Trompeter. The Accounting Review, January 1993.