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Carroll School of Management

Jeffrey Cohen

professor - accounting department

Jeffrey R. Cohen

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, corporate social responsibility and in accounting and business ethics. His work is behavioral based using controlled experiments, surveys, and interviews. His teaching interests focus on auditing, management and cost  accounting, and strategic cost management.

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

  • Senior 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, Issues in Accounting Education


SELECTED APPOINTMENTS AND AWARDS

  • 2014 KPMG Outstanding Published Manuscript Award. “Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions.” Winner of the 2014 best paper award for the American Accounting Association on Work/Family issues.
  • 2012 Notable Contributions to the Auditing Literature Award for the American Accounting 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.
  • 2007 KPMG Mentoring Award for the American Accounting Association’s Gender Issues Section.
  • 2005 KPMG Outstanding Published Manuscript Award. “Is it the Kids or the Schedule? The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success,” (with E. Almer and L. Single). Winner of the 2005 best paper award for the American Accounting Association on Work/Family issues.


SELECTED PUBLICATIONS

  • “CSR and Assurance Services: A Research Agenda” (with R. Simnett). Auditing: A Journal of Practice and Theory. (February 2015), pp. 59-74.
  • “Contextual and Individual Dimensions of Taxpayer Decision Making,” (with G. Manzon and T. Zamora). Journal of Business Ethics. (February 2015), pp.631-647.
  • “An Examination of CEO Social Ties and CEO Reputation on Judgments about CEO Compensation,” (with S. Kaplan and Janet Samuels). Journal of Business Ethics. (January 2015), pp. 103-117.
  • “Antecedents and Consequences of Perceived Gender Discrimination in Public Accounting and Corporate Organizations,” (with D. Dalton, N. Harp and J. McMillan). Auditing: A Journal of Practice and Theory. (August 2014), pp. 1-32. “The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process,” (with U. Hoitah, G. Krishnamoorthy and A. Wright). The Accounting Review. (January 2014), 243-273.
  • “Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions,” (with L. Holder-Webb and L. Nath). Journal of Business Ethics. (November 2013), pp. 85-102.
  • “How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based and a Rules-Based Accounting Environment,” (with G. Krishnamoorthy, M. Peytcheva and A. Wright). Accounting Horizons. (September 2013), pp.579-601.
  • “Effects of Earnings Forecast and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation,” (with H. Brown-Liburd and G. Trompeter). Journal of Business Ethics. (2013, Vol. 116, issue 2), pp. 311-325.
  • “A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Projects,” (with W. R. Knechel). Auditing: A Journal of Practice and Theory. (Supplement 2013), pp. 1-5.
  • “The Effectiveness of SOX regulation: An Interview Study of Corporate Directors,” (with C. Hayes, G. Krishnamoorthy, G. Monroe and A. Wright). Behavioral Research in Accounting. (Spring 2013), pp.61-89.
  • “Audit Committee Compensation, Fairness and the Resolution of Accounting Disagreements, “(with J. Bierstaker, D. Hermanson and T. DeZoort).  Auditing: A Journal of Practice and Theory. (May 2012), pp.131-150.
  • “The Cut and Paste Society: Isomorphism in Codes of Ethics,” (with L. Holder-Webb).  Journal of Business Ethics. (June, 2012), pp. 485-509.
  • “Discretionary Corporate Reporting of Non-Financial Performance Metrics” (with L. Holder-Webb, D. Wood and L. Nath). Accounting Horizons. (March 2012), pp. 65-90.
  • “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. (November, 2011), pp. 129-147.
  • “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 (Vol 23, No. 1, 2011), pp. 109-129.
  • “Auditor Resignation and Firm Ownership Structure,” (with S. Khalil and G. Trompeter). Accounting Horizons. (December 2010) 703-728.
  • “Client Engagement Risks and the Auditor Search Period,” (with S. Khalil and K. Schwartz). Accounting Horizons. (December 2010), pp. 685-702.
  • “The Role of Managers’ Behavior in Corporate Fraud,” (with Y. Ding, C. Lesage and H. Stolowy). Journal of Business Ethics (Vol 95, Supplement 2, 2010), pp. 271-315.
  • “Auditors’ Experiences of Corporate Governance in the Post-Sarbanes Oxley Era," (with G. Krishnamoorthy and A. Wright). Contemporary Accounting Research. (Fall 2010), pp. 751-786.

PROFESSIONAL ACTIVITIES

He is currently the Senior Editor of Auditing: A Journal of Practice and Theory. He has previously served as an editor at Auditing: A Journal of Practice and Theory and an Associate Editor at Accounting Horizons and for two terms at Issues in Accounting Education. He also ran the 2014 Doctoral Consortium for the Auditing section of the American Accounting Association.