CHRISTINE E. EARLEY, PhD, CPA (inactive)

Transcription

1 CHRISTINE E. EARLEY, PhD, CPA (inactive) Providence College School of Business 1 Cunningham Square Providence, RI Phone: (401) Fax: (401) cearley@providence.edu EDUCATION: University of Pittsburgh Pittsburgh, PA Joseph M. Katz Graduate School of Business August 1998 Ph.D. in Business Administration, major in accounting University of Pittsburgh Pittsburgh, PA Faculty of Arts and Sciences December 1998 M.S. in Psychology, major in cognitive psychology University of Connecticut Storrs, CT B.S.B.A., major in accounting, Magna Cum Laude May 1990 PROFESSIONAL CERTIFICATION: POSITIONS HELD: CPA, Commonwealth of Pennsylvania, November Currently inactive status. Providence College, Providence, RI Department Chair, July present Professor, July 2011-present Associate Dean, August 2012-May 2014 Associate Professor, September 2008-June 2011 KPMG LLP, Montvale, NJ Academic Fellow, Global Services Centre, June 2014-June 2016 Bentley University, Waltham, MA Associate Professor, September 2005-August 2008 University of Connecticut, Storrs, CT Assistant Professor August 1998-August 2005 University of Pittsburgh, Pittsburgh, PA Teaching Assistant/Graduate Student Assistant, LEADERSHIP EDUCATION: AWARDS AND HONORS: Robert Morris College, Moon Township, PA Adjunct Instructor, Higher Educations Resource Services (HERS). Graduate of HERS Wellesley Institute, Providence College School of Business Excellence in Research Award 2012 Providence College School of Business Scholarship Collaboration Award Emerald Insight Literati Award, Outstanding Author Contribution, for paper Ethical Leaders in Accounting, with Patrick Kelly American Accounting Association Auditing Section, Innovation in Auditing and Assurance Education Award University of Connecticut School of Business Innovation in Teaching Award.

2 2003 University of Connecticut School of Business Undergraduate Teaching Award Beta Alpha Psi Professor of the Year Award 1998 American Accounting Association New Faculty Consortium Fellow Designated as Distinguished Doctoral Instructor in the Undergraduate Program by the Katz Graduate School of Business Deloitte and Touche Foundation Fellowship American Accounting Association/Deloitte and Touche Doctoral Consortium fellow Jacob G. Birnberg Recognition Fund recipient Lou and Myra G. Mervis fellowship. Graduate Honor Societies: Beta Gamma Sigma. PROFESSIONAL AFFILIATIONS: Undergraduate Honor Societies: Beta Alpha Psi, Phi Kappa Phi, Alpha Lambda Delta. American Accounting Association (AAA) Also member of Auditing, ABO, APLG and Public Interest sections of AAA. Judgment and Decision Making Society (J/DM) Association of Certified Fraud Examiners (ACFE) Associate member. RESEARCH: Interests: Cognitive psychology, auditing, professional ethics Publications: Earley, C. E., K. Hooks, J. R. Joe, P. W. Polinski, Z. Rezaee, P.B. Roush, K. Sanderson, and Y. Wu The Auditing Standards Committee of the Auditing Section of the American Accounting Association s Response to the International Auditing and Assurance Standard s Board s Invitation to Comment: Enhancing Audit Quality in the Public Interest. Forthcoming in Current Issues in Auditing. Westermann, K., J.C. Bedard, and C.E Earley Learning the Craft of Auditing: A Dynamic View of Auditors' On-the-job Learning Within its Social Context. Contemporary Accounting Research, 32(3): Earley, C.E Data Analytics in Auditing: Opportunities and Challenges. Business Horizons, 58: Earley, C.E., N. C. Feng, and P. T. Kelly The City of Providence, RI: A case examining the financial condition of a U.S. municipality. Issues in Accounting Education, 30 (2): Camp, J. M, C.E. Earley, and J.M. Morse The Use of Alternative Quiz Formats to Enhance Students Experiences in the Introductory Financial Accounting Course. Advances in Accounting Education: Teaching and Curriculum Innovations, 17: Hurtt, R.K., H. Brown-Liburd, C.E. Earley, and G. Krishnamoorthy Research on Auditor Professional Skepticism: Literature Synthesis and

3 Opportunities for Future Research. Auditing: A Journal of Practice and Theory, 32 (Supplement): Cullinan, C. P., C.E. Earley and P.B. Roush Multiple Auditing Standards and Standard Setting: Implications for Audit Practice and Education. Current Issues in Auditing, 7 (1): C1-C10. Kelly P. and C. Earley, 2011 Ethical Leaders in Accounting. Advances in Accounting Education, 12: Kelly, P. and C.E. Earley Leadership and Organizational Culture: Lessons Learned from Arthur Andersen. Accounting and the Public Interest, 9: Earley, C.E., V.B. Hoffman, and J. R. Joe, Reducing Management s Influence on Auditors Judgments: An Experimental Investigation of SOX 404 Assessments. The Accounting Review, 83 (6): Earley, C.E. and F. Phillips Assessing Audit and Business Risk at Toy Central Corporation. Issues in Accounting Education 23 (2): Ballou, B., C. E. Earley, and J. S. Rich The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance. Auditing: A Journal of Practice and Theory 23(2): Earley, C. E. and P. Kelly A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is there an Enron Effect? Issues in Accounting Education, 19 (1): Johnson, E., J. Baird, P. Caster, W. Dilla, C. Earley, and T. Louwers Challenges to Audit Education for the 21 st Century: A Survey of Curricula, Course Content, and Delivery Methods. Issues in Accounting Education, 18(3): Earley, C.E., K. Odabashian, and M. Willenborg Some Thoughts on the Audit Failure at Enron, the Demise of Andersen, and the Ethical Climate at Public Accounting Firms. The University of Connecticut Law Review, 35 (3): Earley, C. E A Note on The Use of Self-explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance. Behavioral Research in Accounting, 15: Earley, C. E The Differential Use of Information by Experienced and Novice Auditors in the Performance of Complex Audit Tasks. Contemporary Accounting Research, 19 (4): Earley, C. E Knowledge Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation. The Accounting Review, 76 (1): Working Papers: Barsky, N.P. and C. E. Earley The Effect of On-the-Job Training on the Perceived Ability of In Charge Auditors and Their Willingness to Train Others. Westermann, K.D., M. Covaleski, C.E. Earley and K.M. Johnstone Socialization, Transition, and Role Acquisition: Evidence on Becoming a Professional in Public Accounting. Andiola, L., D. Downey, C.E. Earley and J. Thibodeau Wealthy Watches Inc.: A Comprehensive Teaching Case Designed to Integrate

4 Technology Used in the Financial Statement Audit into the Auditing Curriculum. Earley, C.E., Vicky B. Hoffman and Jennifer R. Joe Auditors' Role in Level 2 versus Level 3 Fair-Value Classification Judgments. Earley, C. E., L. Gramling, and J. Joe The Effect of Information About Management on Auditors Inherent and Fraud Risk Assessments. Research in Progress: Brown, V., C.E. Earley, and K. Sanderson, Lost in Translation? A Comparative Analysis of Auditors Perceptions of the Firms Tone at the Top. Instrument development stage. Kuselias, S., C. E. Earley, and S. Perreault, How Does Providing Non-Audit Tax Services Affect Audit Quality? An Examination of Knowledge Sharing and Competitive Pressures. Data collection stage. Earley C.E. Commentary: Conducting Auditing Research that is Relevant to Practice. Write up stage. Earley, C.E., V.B. Hoffman and J.R. Joe. Are Auditors and Users Fair Value Classifications and Preferences Really that Different? Write up stage. Presentations: AAA Auditing Section Midyear Meeting, January Socialization, Transition, and Role Acquisition: Evidence on Becoming a Professional in Public Accounting. AAA Annual Meeting, August Discussion of, Prompting the Benefit of the Doubt: The Joint Effects of Auditor Independence and Management Uncertainty on Audit Adjustment. AAA Accounting Information Systems Section Doctoral Consortium, January Presentation entitled, "Audit Methodology Issues, Ongoing Research, and Request for Proposals. AAA Auditing Section Midyear Meeting, January "The Effect of On-the- Job Training on the Confidence of In Charge Auditors and Their Willingness to Train Others." AAA Auditing Section Doctoral Consortium, January Presentation entitled, "Conducting Auditing Research That is Relevant to Practice." AAA 2015 Diversity Section Meeting, November Panelist, "Panel on Academic Fellowships." AAA Northeast Regional Meeting, October The Effect of On-the-Job Training on the Perceived Ability of In Charge Auditors and Their Willingness to Train Others. AAA Northeast Regional Meeting, October 2015, Discussion of "Moral Reasoning, Distributional Inequity, and Honest Reporting. National Association of Corporate Directors (NACD), September Panel Moderator, "SEC and PCAOB Developments on Audit Quality." Lehigh University research workshop, September The Effect of On-the- Job Training on the Perceived Ability of In Charge Auditors and Their Willingness to Train Others. AAA Annual Meeting, August At Large Panelist, The Future of Auditing.

5 Rhode Island Association of Accounting Professors (RIAAP), April Data Analytics in Auditing: Opportunities and Challenges. AAA Auditing Section Auditing Educator s Workshop, January Panel Moderator. AAA Public Interest Section Meeting, March Discussion of, Embedding Support for Sustainability Initiatives throughout the Organization. AAA Northeast Regional Meeting, October 2012, The Use of Alternative Quiz Formats to Enhance Students Experiences in the Introductory Financial Accounting Course. AAA Northeast Regional Meeting, October Panelist, follow up to plenary session with Jonathan Weil. AAA Northeast Regional Meeting, October Discussion of Examining the Concepts of Insurance versus Litigation Risks: Testing Auditors Responses to Engagement Clauses. AAA Public Interest Section Meeting, March The Effect of Information About Management on Auditors Inherent and Fraud Risk Assessments. UNLV Research Workshop, March Are Auditors Skeptical of Management s Level 2 Versus Level 3 Fair Value Classification Judgments? AAA Ethics Symposium, August Discussion of Effects of Outsourcing and Offshoring of Audit Procedures on Jurors Perceptions and Judgments. AAA Annual Meeting, August Discussion of Mitigating the Hindsight Bias for Auditors' Judgments: Disclosure of Judgment Process Information. Providence College School of Business Research Workshop, March Apprenticeship in Professional Services Firms: Then and Now. AAA New Faculty Consortium, February 2010, Panelist, Planning Your Academic Career. AAA Auditing Educator s Workshop, January Panelist, Synergistic Use of Audit Research Case Materials and Articles to Improve Audit Students Learning Experiences. AAA Public Interest section Midyear Meeting, April Discussion of The New Economy: Applying a Criminogenic Institutional Framework to Financial Reporting Abuses. AAA New Faculty Consortium. February Panelist, Teaching Effectiveness. AAA Northeast Regional Meeting. November Ethical Leaders in Accounting. AAA Northeast Regional Meeting. November Discussion of Bringing Interactive Games Technology to an Auditing Course: Overall Benefits and Innovation. KPMG, Hartford, CT, July Accounting Scandals Update. AAA Auditing Section Midyear Meeting, January Panelist for opening session of the Excellence in Auditing Education Workshop.

6 AAA Auditing Section Auditing Educators Workshop, January Panelist for session entitled, "Audit Education: Meeting Tomorrow s Challenges" Bentley College research workshop December 2007, An Expectancy Violation Model of Auditors Fraud and Inherent Risk Assessments. AAA Annual Meeting, August Panel session moderator: AS5 and Fraud. KPMG, Hartford, CT, July Accounting Scandals Update. AAA Auditing Section Doctoral Consortium, January Panelist for session on research. AAA Auditing Section Midyear Meeting, January Panel session moderator: PCAOB Research Synthesis Projects--Past Experiences and Future Directions. AAA Annual Meeting, August Panel session moderator: Sarbanes Oxley 404: A Two Year Retrospective. AAA Annual Meeting, August Discussion of Revisiting How Effectively the Audit Review Process Reduces Judgment Biases. KPMG, Hartford, CT, July Accounting Scandals Update. University of Kansas Auditing Symposium, April The Effect of Management s classification of Control Deficiencies on Auditors Judgments Under PCAOB Auditing Standard Number 2. AAA Auditing Section Midyear Meeting, January Discussion of, The Impact of Changes in the Reporting Environment, Client Characteristics and Misstatement Type on the Disposition of Proposed Audit Adjustments. Bentley College research workshop, November 2005, The Effect of Management s Classification of Control Deficiencies on Auditors Judgments Under PCAOB Auditing Standard Number 2. Georgia State University research workshop, October 2005, The Effect of Management s Classification of Control Deficiencies on Auditors Judgments Under PCAOB Auditing Standard Number 2. AAA Annual Meeting, August Discussion of The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance. KPMG, Hartford, CT, June Accounting Scandals Update. Northeastern University research workshop, November 2004, An Expectancy Violation Model of Auditors Fraud and Inherent Risk Assessments. University of Rhode Island research workshop, October 2004, An Expectancy Violation Model of Auditors Fraud and Inherent Risk Assessments. Bentley College research workshop, September 2004, An Expectancy Violation Model of Auditors Fraud and Inherent Risk Assessments. AAA Annual Meeting, August Discussion of Client Identification and Auditor Independence: A Model of Auditors Client Identification and its Effect on Auditor Independence. KPMG, Hartford, CT, June Accounting Scandals Update.

7 AAA Northeast Regional Meeting, April Additional Evidence Regarding the Use of Outcome Information by Jurors in Auditor Liability Cases. AAA Auditing Section Midyear Meeting, January Discussion of, The Effects of Accountability Pressure Strength and Decision Aid Availability on Auditors Materiality Judgments. KPMG, Hartford, CT, June 2003, The Sarbanes-Oxley Act of 2002: Implications for the Public Accounting Profession. Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an Enron Effect? April University of Connecticut research workshop. AAA Auditing Section Midyear Meeting, January Discussion of, Factors Affecting Auditors Use of Confirmatory Search Strategies Carlin, Charron and Rosen LLP, January CPA s and Independence: Current Challenges for Public Accounting Professionals. University of Connecticut Law Review Symposium, November Some Thoughts on the Audit Failure at Enron, the Demise of Andersen, and the Ethical Climate at Public Accounting Firms. Invited Panelist. Disanto Bertoline and Company, September CPA s and Independence: Current Challenges for Public Accounting Professionals. AAA Annual Meeting, August The Use of Self-explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance. AAA Northeast Regional Meeting, April Discussion of, The Roles of Task and Technical Knowledge in Acceptance of Information Technology Among Preparers and Reviewers of Audit Workpapers. AAA Auditing Section Midyear Meeting, January The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance. AAA Annual Meeting, August Discussion of, Knowledge, Adaptivity, and Performance in Tax Research. Using WebCT in Auditing Courses, at the Deloitte and Touche Enhancing the Learning Experience Seminar in Colorado Springs, CO, July AAA Northeast Regional Meeting, May Panel presentation, A New Approach to Teaching Independence in the Classroom. University of Waterloo research workshop, April The Impact of Strategic Positioning Information on Auditor Judgments About Business Process Performance. AAA Auditing Section Midyear Meeting, January The Use of Deep and Surface Feature Information in the Performance of Complex Audit Tasks. University of Connecticut research workshop, November The Use of Self-explanation as a Training Tool for Novice Auditors: The Effects of Outcome Feedback Timing and Level of Reasoning on Performance. Disanto Bertoline and Company, May CPA s and Independence: Current Challenges for Public Accounting Professionals.

8 Boston Area Research Colloquium (BARC), at Northeastern University, October Expertise Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation. AAA Annual Meeting, August Expertise Acquisition in Auditing: Training Novice Auditors to Recognize Cue Relationships in Real Estate Valuation. KPMG Peat Marwick, Hartford, Connecticut, July "The SEC and Auditors: The case of PDX." Business Measurement and Assurance Services (BMAS) conference at the University of Texas at Austin, March Using Worked Examples and Self-Explanations to Promote Knowledge Acquisition in Auditing. AAA Auditing Section Midyear Meeting, January Discussion of Auditors Assessments of Management Fraud Risk: Hypothesis Frames, Confirmation Biases, and Experience. University of Pittsburgh, Learning Research and Development Center, March 1997, Expert Versus Novice Approaches to the Solving of Ill-structured Auditing Problems: A Case Study. 12 th Annual University of Pittsburgh - Carnegie Mellon University (Pitt- CMU) Conference on Psychology, June 1994, The Use of Outcome Information in Juror Decision-making: Cognitive and Motivational Factors. RESEARCH FUNDING: 2017 AICPA Assurance Research Advisory Group (ARAG) Grant Program for Lost in Translation? A Comparative Analysis of Auditors Perceptions of the Firms Tone at the Top (with Veena Brown and Kerri-Ann Sanderson) Center for Audit Quality Grant for Does Context Influence Auditors Fair Value Judgments? (with Vicky Hoffman and Jennifer Joe) PwC Inquiries Grant for Apprenticeship in Professional Services Firms: Then and Now (with Jean Bedard and Kim Westermann) AAA Auditing Section Practice Advisory Council Grant for Auditors Evaluation of Internal Control Deficiencies Under PCAOB Auditing Standard Number 2 (with Jennifer Joe) TEACHING: Courses Taught: Providence College Advanced and IT Auditing MBA (Spring 2010 to Spring 2014; Spring 2017) Auditing Undergraduate (Fall 2010 to Fall 2012) Development of Western Civilization (DWC) Colloquium, The Ideology of Crisis Undergraduate (Spring 2014; Spring 2017) Financial Accounting Undergraduate (Fall 2008 to Spring 2011; Fall 2016) Managerial Accounting Undergraduate (Spring 2009) Introduction to the Profession Undergraduate, 1 credit, (Fall 2010 to Fall 2012, team taught with P. Kelly and C. Hartley; Fall 2016 team taught with M.Keane and S.Perreault) Bentley College Financial Statement Auditing - Undergraduate (Fall 2005 Spring 2007)

9 Financial Statement Auditing Graduate (Spring Spring 2008) University of Connecticut Introduction to Accounting Research PhD seminar (Fall 2003 and Fall 2004) Assurance Services (Fall 1998 to Spring 2005) University of Pittsburgh ( ) Financial Accounting (2 semesters) Accounting for Special Situations & Recent Developments (1 semester) Research Methods in Psychology (3 semesters) Auditing (MBA level - 1 semester) Robert Morris College ( ) Intermediate Accounting (3 semesters) Doctoral Student Committees: David Schwarzkopf, PhD granted Spring Patrick Kelly, PhD granted Spring Sylvia Santiago, PhD granted Spring Cassandra Walsh (Rohland), PhD granted Spring Kimberley Westermann, PhD granted Spring ADMINISTRATIVE APPOINTMENTS: Department Chair, Accountancy Department, Providence College School of Business, July 2016 to present. Associate Dean, Providence College School of Business, August May Providence College School of Business Scholarship Coordinator and Faculty Mentor, Fall 2009-August (Appointed to oversee faculty research and teaching in the absence of an Associate Dean). SERVICE, College Level: Member of the NEASC Accreditation self-study Academic Program team. July 2016 present. Member of the Excellence in Research Award planning committee. September present. Member of the Providence College Development of Western Civilization Program Committee (DWC-PC), October 2012 May Member of the Providence College Center for Teaching Excellence (CTE) Advisory Board, September 2012-May Chair, Providence College School of Business Curriculum Committee, September 2012-May Chair, Providence College School of Business Intellectual Contributions Committee, September 2012-May Chair, Providence College School of Business Ruane Chair Search Committee, September 2012-December 2012.

10 Member of the Providence College School of Business Dean Search Committee, November 2011-March Member of the Providence College Instructional Technology Committee (ITeC) Fall 2009 May Member of the Providence College Freshman Common Reading Program Book Selection Committee, April 2011; November 2011-February 2012; October 2012-January Member of the Providence College Committee on Aid to Faculty Research (CAFR). Fall 2011-May Chair, Providence College School of Business Scholarship Committee, Fall Spring Member of the Providence College Accountancy Department Faculty Recruiting Committee Fall May Member of the Providence College School of Business Assurance of Learning Committee Fall Spring Advisor to Providence College team for PwC XAct Competition 2008, 2009, 2010, 2011 (2011 team won first place nationally), 2012 and Advisor to Bentley team for KPMG KNACC Competition 2007 & 2008 (2008 team won third place nationally). Advisor to two Bentley teams for PwC XAct Competition Advisor to three Bentley teams for PwC XAct Competition Member of the Bentley Accountancy Department PhD Committee Fall Spring Member of the Bentley Accountancy Department Scholarly Activities Committee (SAC) Fall 2005 to Spring Member of the Bentley Accountancy Department Auditing and Assurance Curriculum Committee Fall 2005 to Spring Member of the University of Connecticut School of Business Undergraduate Programs Committee Fall Member of the University of Connecticut School of Business Accounting Department PhD Committee, Fall 2002-Spring SERVICE, Profession Level: Member of the University of Connecticut School of Business Accounting Department MSA Admissions Committee, Fall Fall Editorial Board for The Accounting Review (July 2011-present) Editorial Board for Auditing: A Journal of Practice and Theory (June present; ). Associate Editor for Accounting and the Public Interest (August present). Editorial Board for Issues in Accounting Education ( ). Ad hoc reviewer for The Accounting Review.

11 Ad hoc reviewer for Accounting, Organizations, and Society. Ad hoc reviewer for Contemporary Accounting Research. Ad hoc reviewer for Auditing: A Journal of Practice and Theory. Ad hoc reviewer for Behavioral Research in Accounting. Ad hoc reviewer for Journal of Management Accounting Research. Ad hoc reviewer for Journal of Information Systems. Ad hoc reviewer for Advances in Accounting Behavioral Research. Ad hoc reviewer for Journal of Business Ethics. Ad hoc reviewer for Accounting Education: An International Journal. Member of the AAA Auditing Section Auditing Standards Committee, February 2016 to present. Member of the AAA Auditing Section Executive Committee, Treasurer position, August 2013 to August Co-chair of AAA Public Interest Section Midyear Meeting, April Panelist and Team Leader for the AAA/ Ernst and Young New Faculty Consortium Fall 2008 to February Member of the AAA/Deloitte Trueblood Seminar Planning Committee, August 2008 to March Member of the Steering Committee for the AAA Northeast Regional Section Fall 2007 to Fall Auditing Section Liaison for the AAA Annual Meeting Assistant Section Liaison of the Auditing Section for the AAA Annual Meeting Member of the planning committee for the 2005 AAA Auditing Section Midyear meeting. Section Liaison of the ABO Section for the AAA Annual Meeting Assistant Section Liaison of the ABO Section for the AAA Annual Meeting Member of AAA Auditing Section Research Committee August 2006 August Member of AAA Auditing Section Education Committee August 2000 July 2003 and BOARD POSITIONS: KPMG Academic Research Advisory Panel (KARP) member of advisory board, January present. Member of Board and Treasurer, National Alliance on Mental Illness (NAMI) Rode Island September present.

12 OTHER PROFESSIONAL EXPERIENCE: Instructor for AAA Auditing Section Audit Educators Bootcamp. June 2011 to present. External Instructor for KPMG, LLP August 2005-November Master instructor for KPMG May 2006 to September KPMG Peat Marwick, 1989 and Hartford, CT. Audit senior. OTHER ACTIVITIES: Delta Sigma Pi, Theta Iota Chapter (University of Connecticut). Brother since Assisted the UConn chapter in an advisory role