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Carroll School of Management

Jeffrey R. Cohen

professor - accounting department
ernst & young research fellow

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Fulton Hall 544
617.552.3165
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Curriculum Vitae

EDUCATION
Ph.D., University of Massachusetts
M.B.A., Columbia University
B.A., Bar Ilan University (Israel)

EXPERTISE/RESEARCH INTERESTS
Dr. Jeffrey Cohen's major research streams are in the areas of corporate governance, auditor independence and in accounting ethics. His work is behavioral based on controlled experiments, surveys, and interviews. His teaching interests focus on auditing, management accounting, strategic cost management, and ethics.

He believes that our distinctive competency as educators is to create a culture where we constantly raise questions. As Tolstoy once wrote, "The only thing that we can know, is that we know nothing and that is the highest flight of reason."

EDITORIAL POSITIONS

  • Editor, Auditing: A Journal of Practice and Theory
  • Editorial Board, Contemporary Accounting Research
  • Editorial Board, Journal of Business Ethics
  • Editorial Board, Behavioral Research in Accounting
  • Editorial Board, Current Issues in Auditing

SELECTED APPOINTMENTS AND AWARDS

  • 2012 Notable Contributions to the Auditing Literature Award for the American Accouting Association's Auditing Section.
  • 2011 Innovation in Auditing and Assurance Education Award for the American Accounting Association’s Auditing Section.
  • 2009 Innovation in Auditing and Assurance Education Award for the American Accounting Association’s Auditing Section.

SELECTED PUBLICATIONS

  • “The Cut and Paste Society: Isomorphism in Codes of Ethics,” (with L. Holder-Webb).  Journal of Business Ethics (2012).
  • “The Impact of CEO Influence and Management Incentives on Auditor Judgments,” (with L. Gaynor, G. Krishnamoorthy and A. Wright).  Auditing: A Journal of Practice and Theory (2012).
  • “Discretionary Corporate Reporting of Non-Financial Performance Metrics” (with L. Holder-Webb, D. Wood and L. Nath). Accounting Horizons (2012).
  • “Auditor Resignation and Firm Ownership Structure,” (with S. Khalil and G. Trompeter). Accounting Horizons (2011).
  • “Client Engagement Risks and the Auditor Search Period,” (with S. Khalil and K. Schwartz). Accounting Horizons (2011).
  • “The Role of Managers’ Behavior in Corporate Fraud,” (with Y. Ding, C. Lesage and H. Stolowy). Journal of Business Ethics (2011).
  • “Perceptions of Retail Investors of the Decision-usefulness of Non-financial Information,” (with L. Holder-Webb, D. Wood and L. Nath). Behavioral Research in Accounting (2010).
  • “Auditors’ Experiences of Corporate Governance in the Post-Sarbanes Oxley Era," (with G. Krishnamoorthy and A. Wright). Contemporary Accounting Research (2010).
  • “The Supply of Corporate Social Responsibility Disclosure among US Firms,” (with L. Holder-Webb and L. Nath). Journal of Business Ethics. (2009).
  • “Auditing Intangible Assets and Fair Market Value: The Case of Reacquired Franchise Rights,” (with M. Kohlbeck and L. Holder-Webb). Issues in Accounting Education (2009).
  • “Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance,” (with G. Krishnamoorthy and A. Wright). Auditing: A Journal of Practice and Theory (November 2008).
  • “Dual Class Shares and Audit Pricing: Evidence from the Canadian Markets,” (with S. Khalil and M. Magnan). Auditing: A Journal of Practice and Theory (November 2008).
  • “The Effect of Moods on Inventory Valuation Decisions,” (with J. Chung and G. Monroe). Auditing: A Journal of Practice and Theory (November 2008).
  • “The Supply of Corporate Social Responsibility Disclosure among US Firms,” (with L. Holder-Webb and L. Nath). Journal of Business Ethics (January 2009).
  • “A Survey of Governance Disclosures among US Firms,” (with L. Holder-Webb and L. Nath). Journal of Business Ethics. (December 2008).
  • “The Effect of Perceived Fairness on Opportunistic Behavior,” (with L. Holder-Webb, D. Sharp, and L. Pant). Contemporary Accounting Research (Winter 2007).
  • “The Association between Disclosure, Distress and Failure,” (with L. Holder-Webb). Journal of Business Ethics (October 2007).
  • “The Impact of Roles of the Board on Auditors’ Risk Assessment and Program Planning Decisions,” (with G. Krishnamoorthy and A. Wright). Auditing: A Journal of Practice and Theory (May 2007).
  • “Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research,” (with L. Gaynor, G. Krishnamoorthy and A. Wright). Accounting Horizons (June 2007).
  • “The Applicability of a Contingent Factors Model to Accounting Ethics Research,” (with N. Martinov). Journal of Business Ethics (October 2006).