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Research - Raymond Johnson

Refereed Publications or Other Creative Accomplishments


Johnson, Raymond N., Guide for Consideration of Internal Control Structure in a Financial Statement Audit, AICPA, New York, New York, May 1990.


Johnson, R. N. “Audit fees and engagement profitability: A threats and safeguards approach to strengthen compliance with ethical behavior.” Forthcoming, The CPA Journal.

Johnson, Raymond N., and Wamser, Carl, "Respecting Diverse Scholarly Work: The Key to Advancing the Multiple Missions of the Urban University," Metropolitan Universities, Spring 1997, pp. 43-59.

Johnson, Raymond N., "Are You Ready to Apply the New SAS on Internal Controls in Your Audits," Journal of Accountancy, (August 1991), pp. 56-66.

Johnson, Raymond N., "Practical Application of SAS 55," The CPA Journal (May 1990), pp. 14 - 27.

Johnson, Raymond N., "Attest Engagements: The New Frontier of Auditing," Journal of Accountancy (November 1988), pp. 118-121.

Johnson, Raymond N., "Auditor Detected Errors and Related Client Traits -- A Sample of U.K. Audits," The Journal of Business, Finance, and Accounting, (Spring 1987), pp. 39-64.

Johnson, Raymond N., "Practical Evaluation of Audit Risk," Accountancy, (February 1987), pp. 124-125.

Johnson, Raymond N., "Sampling, Use Your Professional Judgment," Accountancy, (January 1984), pp. 70-73.

Murray, Dennis and Johnson, Raymond, "Differential GAAP and the FASB's Conceptual Framework," Journal of Accounting, Auditing, and Finance (Fall 1983), pp. 4-15.

Johnson, Raymond N., "The Role of Prior Workpapers in Audit Planning," Accountancy (July 1983), pp. 92-93.

Non-Refereed Publications or Other Creative Accomplishments


Boynton, William, and Johnson, Raymond N., Modern Auditing, 8th Edition, John Wiley & Sons, New York, New York, 2005.

Boynton, William, Johnson, Raymond N., and Walter Kell, Modern Auditing, 7th Edition, John Wiley & Sons, New York, New York, 2000.


Johnson, Raymond N., "What do the New Independence Requirements Mean for You?" Oregon Certified Public Accountant, March 2002, pp. 9 -12.

Johnson, Raymond N., "Shedding Light on the Future: CPAs Growing the Oregon Economy," Oregon Certified Public Accountant, November, 1998, pp. 7-10.

Dye, Nancy, Johnson, Raymond N., Johnstone, Bruce, "Collaborative Leadership for Institutional Change," Liberal Education, Spring 1998.

Johnson, Raymond N., "Pathways to the Accounting Profession: Oregon Adopts New Experience Requirement," Oregon Certified Public Accountant, July, 1997, pp. 17-20.

Series on the Future of the Accounting Profession published in the Oregon Certified Public Accountant.
Bridges to the Future, January 1996.

Reengineering for the Future: Closing the "Certification GAP," July 1995.

Reengineering Your Tax Department: Making Your Clients the Top Priority, with Richard Hawkins, May 1995

The Future of Auditing: Discontinuous Thinking, with Donald Watne, March 1995.

An International Future: The Horizon Approaches!, with Leighton Platt, February 1995.

Is the Road to the Future Paved with Permanent Whitewater?, January 1995.

Johnson, Raymond N., "The New Auditor's Report, What it Says and Means for Bankers," The Journal of Commercial Bank Lending (January 1989), pp. 43-53. Reprinted November 1991 and again in Special Collection of the Journal in 1994.

Johnson, Raymond N., "Special Reports: An Avenue to Better Client Service," The Practical Accountant (October 1983), pp. 31-38.


Led a discussion of the topic “What does the “public interest” mean?” at the Western region meeting of the National Association of State Boards of Accountancy (June 10, 2011), Omaha, NE, and at the Eastern Region Meeting (June 24, 2011) in Point Clear, AL.

Presented and moderated subsequent breakout session on “Ethics and threats to independence and related safeguards” at the NASBA Western Region Meeting (June 23-25, 2010), Seattle, WA.

Presented and moderated subsequent breakout session on “Ethics and threats to independence and related safeguards” at the NASBA Eastern Region Meeting (June 6-9, 2010), Charlston, South Carolina.

Panelist in a session titled “State regulation of public accountancy: Consequences for the public interest in an age of mobility” at American Accounting Association’s Western Regional Meeting (April 29-May 1, 2010), Portland, OR.

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