Diane Matson

Associate Professor, Accounting

dmmatson@stthomas.edu

(651) 962-5149

2115 Summit Ave
McNeely Hall 347
St. Paul, MN 55105

Ph.D., Accounting, University of Minnesota - Carlson School of Management
M.B.A., Accounting, University of Minnesota - Carlson School of Management
B.A., Accounting, Gustavus Adolphus College

See my articles and publications

Diane Matson teaches in the areas of financial accounting, auditing and forensic accounting. She researches in the areas of professional judgment and decision making in auditing, critical perspectives in auditing and forensic accounting. In teaching, she encourages students to "look beyond the numbers" to see what patterns and relationships may be revealed. In research, she seeks to combine theory, practice and pedagogy to create cases and articles that are useful to practitioners, academicians and students.

She has published in Accounting, Organizations and Society; the Journal of Forensic & Investigative Accounting; and the Journal of Forensic Accounting. She earned her Ph.D. in business administration--accounting from the University of Minnesota, Twin Cities.

Fall 2014 Courses
Fall 2014 Courses
Crs - Sec Title Days Time Location
ACCT 316 - 01 Auditing - T - R - - - 1330 - 1510 MCH 234
Description of course Auditing : CRN: 42638
Studies the basis for the auditor's report. Emphasis is on risk analysis, internal control review, audit evidence and procedures, and sampling. Case analysis is used to develop analytic and judgment skills and to enhance communication skills. Prerequisite: A minimum grade of C- in ACCT 312

Schedule Details

Location Time Day(s)
ACCT 316 - 02 Auditing - T - R - - - 1525 - 1700 MCH 234
Description of course Auditing : CRN: 42639
Studies the basis for the auditor's report. Emphasis is on risk analysis, internal control review, audit evidence and procedures, and sampling. Case analysis is used to develop analytic and judgment skills and to enhance communication skills. Prerequisite: A minimum grade of C- in ACCT 312

Schedule Details

Location Time Day(s)
ACCT 601 - 201 Financial Accounting - - W - - - - 1800 - 2100 SCH 302
Description of course Financial Accounting : CRN: 42646
Financial accounting is an integral part of the planning, reporting and control functions of every business. It is a means to achieving insights about the firm's financial condition, operating results, cash flows and ownership and capital structure. This course covers the fundamental terminology and calculations of financial accounting and reporting, as well as the comprehension and interpretation of financial statements. Ethical aspects of accounting are included. -- Prerequisite: None

Schedule Details

Location Time Day(s)
J-Term 2015 Courses
J-Term 2015 Courses
Crs - Sec Title Days Time Location
Spring 2015 Courses
Spring 2015 Courses
Crs - Sec Title Days Time Location
Academic and Professional Positions
  • Associate Professor, University of St. Thomas, St. Paul / Minneapolis (2007 - present)
  • Assistant Professor, University of St. Thomas, St. Paul / Minneapolis (2001 - 2006)
  • Assistant Professor, Metropolitan State University, Minneapolis (1997 - 2001)
  • Teaching Assistant (Doctoral Student), University of Minnesota - Carlson School of Management, Minneapolis (1992 - 1997)
  • Teaching Assistant (Doctoral Student), University of Minnesota - Carlson School of Management, Minneapolis (1987 - 1991)
  • Lecturer, University of Minnesota - Carlson School of Management, Minneapolis (1985 - 1987)
  • Accountant, Peat Marwick Mitchell, Minneapolis (1981 - 1985)
  • Teaching Associate (M.B.A Student), University of Minnesota - School of Management, Minneapolis (1979 - 1981)

Professional Memberships
  • American Accounting Association
  • Association of Certified Fraud Examiners
  • Institute of Internal Auditors
  • Minnesota Society of CPAs
  • Twin Cities Chapter of the Association of Certified Fraud Examiners
  • Twin Cities Chapter of Institute of Internal Auditors.
  • Institute of Management Accountants

Professional Service
  • Accounting Forum, Reviewer
  • American Accounting Association, Reviewer
  • Institute of Internal Auditors - Research and Standards,

Major Works
  • Matson, D. M., & Yu, W. (2013). Case Studies in Forensic Accounting and Fraud Auditing. In D. Larry Crumbley, Wilson A. LaGraize, and Christopher E. Peters (Ed.), Dr. Sterling's disability insurance claim - Case Study 6 (pp. 39-52). Chicago, IL: Wolters Kluwer CCH
  • Matson, D. M., & Yu, W. (2011). Dr. Sterling's disability insurance claim: A case study. Journal of Forensic and Investigative Accounting, (3)(2), pp. 417-439
  • Shapiro, B. P., & Matson, D. M. (2008). Strategies of resistance to internal control regulation. Accounting Organizations and Society, (33), pp. 199-228
  • Matson, D. M., & Coglitore, F. J. (2007). The use of computer-assisted auditing techniques in the auditing course: Further evidence. Journal of Forensic Accounting, (8), pp. 201-226
  • Matson, D. M. (2005). Accountability and evidence evaluation in two auditing tasks. Journal of Forensic Accounting, pp. 1-22

Research Interests
  • Accounting
  • Auditing
  • Fraud Detection

Awards and Honors
  • Critical Perspectives in Accounting Conference, 2005
  • American Accounting Association Midwest Meeting, 2002

Presentations
  • "Independent studies in forensic accounting: Some practical ideas" OCB Faculty Research Symposium, Minneapolis, Minnesota, April 01, 2014
  • "Audit client interview project" American Accounting Association's Forensic and Investigative Accounting Section, San Antonio, Texas, March 01, 2014
  • "Embezzlement at the Grandview Community Recreation Association" American Accounting Association Forensic and Investigative Accounting Research Conference, San Antonio, Texas, March 01, 2014
  • "A river runs between them: An instructional case in attestation services" AAA - American Accounting Association, Indianapolis, IN, October 01, 2011
  • "Dr. Sterling's disability insurance claim: A case study" Forensic and Investigative Accounting Conference, Baton Rouge, Louisiana, May 01, 2010
  • "Government-imposed internal control regulation" Accounting Historians/Accounting Hall of Fame Conference, Columbus, OH, October 01, 2005
  • "Corporate resistance to government-imposed internal control regulation" American Accounting Association, San Francisco, CA, August 01, 2005
  • "The use of computer-assisted auditing techniques in the auditing course: Further evidence" AAA - American Accounting Association, San Francisco, California, August 01, 2005
  • "Corporate resistance to government-imposed internal control regulation" Critical Perspectives on Accounting, New York, New York, April 01, 2005
  • "The use of computer-assisted auditing techniques in the auditing course: Further evidence" American Accounting Association, St. Louis, MO, April 01, 2005
  • "Accountability and Evidence Evaluation in Two Auditing Tasks" AAA - American Accounting Association, Denver, Colorado, October 01, 2003
  • "Accountability and Evidence Evaluation" AAA - American Accounting Association, Atlanta, Georgia, August 01, 2002
  • "Accountability and Evidence Evaluation" AAA - American Accounting Association Midwest Regional, Milwaukee, Wisconsin, April 01, 2002
  • "Internal Control in Nonprofit Organizations: More Important than Ever" Minnesota Society of Certified Public Accountants, Minneapolis, Minnesota, January 01, 2002