Accounting

Elizabeth Dreike Almer, Ph.D., Professor, Retzlaff Director of Accounting
Dr. Almer conducts research on the changing relationship between public accounting firms and their professional employees. Her research has focused on retention, compensation, work-life balance, flexible work arrangements, and gender and diversity in public accounting. Relatedly she has extended this research stream to examine accounting faculty career management topics. Dr. Almer also conducts research on auditor ethics and corporate governance. Her research has been published in many journals including Behavioral Research in Accounting, Auditing: A Journal of Practice and Theory, Research in Accounting Education, Journal of Business Ethics, The Journal of Accountancy and The CPA Journal. Dr. Almer serves on the editorial boards of Accounting Horizons, Issues in Accounting Education, Behavioral Research in Accounting, Journal of Accounting Education, Advances in Accounting and Research on Professional Responsibility and Ethics in Accounting. She served as  the senior editor for Issues in Accounting Education from 2019 to 2021.

Cass Hausserman, Ph.D., Associate Professor, Fahey KPMG Faculty Fellow
Dr. Hausserman conducts research primarily on behavioral tax, exploring the effects of various practices and policies on taxpayers. She has examined the effects of erroneous communication by the tax authority on taxpayers, how taxpayers’ guilt cognitions affect whether they make a tax amnesty disclosure, various attributes that affect tax whistleblowing, the effects of tax incentives on charitable giving, and the interaction of tax policy and charitable giving. She has also examined methods for improving the creativity and problem solving of accounting students. Her research has been published in the Journal of Business Ethics, Journal of the American Taxation Association, Journal of Economic Psychology, Journal of Tax Administration, and Advances in Accounting Education. 

Matt Kaufman, Ph.D., Assistant Professor
Dr. Kaufman’s primary research interests include accounting analytics, management accounting techniques, and the boundaries of accounting as a profession. His research has appeared in Accounting, Organizations, & Society and Journal of Emerging Technologies in Accounting. 

Joleen Kremin, Ph.D.,  CPA, Associate Professor
Dr. Kremin conducts research on human capital issues facing public accounting and internal audit, specifically, how can firms attract, hire and retain the best people. She has published in journals such as Accounting Horizons, Advances in Accounting, and Issues in Accounting Education. 

Mary Marshall, Ph.D., Assistant Professor                                                                                                                                           Dr. Marshall conducts research on how individuals make decisions with and about tax information. Her research is primarily focused on how taxpayers respond to tax authority policies and procedures, including how taxpayers react to particularly burdensome IRS audits, responses to ineffective audits, and whether the IRS can use messaging strategies to overcome enforcement failures. She is also interested in understanding the early career experience in public accounting, which informs firm policy while also helping her prepare her students for future careers. She is currently interested in the rapidly changing work environment facing her students as the profession continues to adapt to technological innovations and pandemic-driven innovation. Her work is published in The Journal of the American Taxation Association and Accounting Horizons and has been presented to several national and international audiences, including invitations to the IRS's annual summer research conference.

Joel Owens, Ph.D., Assistant Professor
Dr. Owens’ research focuses on individual judgment and decision making in auditing and financial reporting contexts. His research has appeared in the Journal of Management Accounting Research and Journal of Information Systems. 

Kathleen Rupley, Ph.D., Associate Professor, Tolopka Professor of Accounting, Accounting Area Director
Dr. Rupley’s primary research interests include corporate governance, internal controls, and corporate social responsibility. Dr. Rupleys’ research in these areas has been published in such journals as Contemporary Accounting Research, Journal of Accounting and Public Policy, and Research in Accounting Regulation.  

Kristi Yuthas, Ph.D., Professor, Swigert Endowed Information Systems Management Chair and Cameron Professor
Dr. Yuthas’ research focuses primarily on business solutions to social problems. She has written a book and several articles on measuring and improving social and environmental performance. She is currently interested in the global development potential of blockchain technology and impact investing. Dr. Yuthas' research has been published in a variety of journals, including Stanford Social Innovation Review, Journal of Information Systems, Journal of Business Ethics, and Journal of Developmental Entrepreneurship.