Opus College of Business

Brian P. Shapiro

B.A., Latin and ancient Near Eastern studies, University of Minnesota
Ph.D., business administration, University of Minnesota

Social, political, historical, and institutional issues in financial reporting, financial accounting standard setting, and auditing and assurance
Accounting ethics
Experimental research on decision making in accounting and other business contexts

"Accounting Science's Contribution to the Corporate Governance and Executive Accountability Problem," 2006
"Corporate Resistance to Government-Imposed Internal Control Regulation," with D. Matson, 2005
"Corporate Governance and Director Accountability under the Business Judgment Rule," with R. Sathe, 2006

"A Re-examination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees," with J. Schatzberg, G. Sevcik, L. Thorne, and S. Wallace, Contemporary Accounting Research, Vol. 22 (1), pp. 229-264, 2005.
"Information Transparency and Coordination Failure: Theory and Experiment," with R. Anctil, J. Dickhaut, C. Kanodia, Journal of Accounting Research, Vol. 42 (2), pp. 159-195, 2004.
"Toward a Normative Model of Rational Argumentation for Critical Accounting Discussions," Accounting, Organizations and Society, Vol. 23, pp. 641-663, 1998.
"Objectivity, Relativism, and Truth in External Financial Reporting: What's Really at Stake in the Disputes?," Accounting, Organizations and Society, Vol. 22, pp. 165-185, 1997.
"Invariance Violations and Mental Accounting Procedures in Riskless Matching," with E. Joyce, Organizational Behavior and Human Decision Processes, Vol. 62, pp. 175-189, 1995.

McLaughlin prize for best research paper in accounting ethics, University of Oklahoma, 2003