Jeffrey R. Cohen, PhD
Professor, Ernst & Young Research Fellow - Accounting Department
Jeffrey R. Cohen went abroad for his undergraduate at Bar Ilan University in Israel. He completed his MBA at Columbia University, received his PhD at the University of Massachusetts at Amherst, and he joined the faculty of Boston College upon completion of his PhD.
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."
Dr. 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. Professor Cohen is an Associate Editor for Accounting Horizons and serves on the editorial board of Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Business Ethics, Behavioral Research in Accounting and Current Issues in Auditing.
A sampling of Dr. Cohen's publications since 2000 include:
“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).
“Dynamic Data: Corporate Governance and Auditors’ Valuation of Accounting Estimates,” (with G. Krishnamoorthy and A. Wright). Issues in Accounting Education, (February 2005). Winner of the 2008 Innovations in Auditing Education Award for the American Accounting Association’s Auditing Section.
“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). Journal of Business Ethics (2004).Winner of the 2005 best paper award for the American Accounting Association on Work/Family Issues.
“Corporate Governance Mosaic and Financial Reporting Quality,” (with G. Krishnamoorthy and A. Wright). Journal of Accounting Literature (2004).
“Factors Affecting the Choice to Participate In Flexible Work Arrangements,” (with E. Almer and L. Single). Auditing: A Journal of Practice and Theory (March, 2003).
“Corporate Governance on the Audit Process,” (with G. Krishnamoorthy and A. Wright). Contemporary Accounting Research (Winter 2002).
“An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting,” (with L. Single). Journal of Business Ethics (August 2001).
”Auditors Consideration of Corporate Governance and Management Control Philosophy in Audit Planning and Client Acceptance Decisions,” (with D. Hanno). Auditing: A Journal of Practice and Theory (Fall 2000).
“The Integration of Financial and Nonfinancial Trends in Analytical Review,” (with G. Krishnamoorthy and A. Wright). Auditing: A Journal of Practice and Theory (Spring 2000).
Carroll School of Management
Fulton Hall 528C
140 Commonwealth Ave.
Chestnut Hill, MA 02467
jeffrey.cohen.1@bc.edu
phone: 617-552-3165
web site: http://www2.bc.edu/~cohen/
