Fulton Hall 544
Telephone: 617-552-3165
Email: cohen@bc.edu
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. Jeff has approximately 35 LFT (London Financial Times) ranked publications with approximately 20 of them coming just since 2010, and he also has close to 6,000 google scholar citations since 2016.
He has been a recipient two separate times of the Notable Contributions to Auditing Literature Award as well as twice receiving the Innovations in Auditing and Assurance Education Award. In 2017, he was recognized as the outstanding auditing educator by the American Accounting Association’s auditing section. He also was the recipient in 2019/20 for the Glen McLaughlin Prize for Research in Accounting Ethics.
Jeff is a past Senior Editor of Auditing: A Journal of Practice and Theory (AJPT). 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. Jeff is currently an Editor for a second term at Contemporary Accounting Research (CAR).
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."
“Audit Committee Member Social Identity & Corporate Governance Role.” (With K. Obermire and K. Johnstone.) Accounting Organizations and Society, 93. August, 2021.
“Non-Audit Engagements and the Creation of Public Value: Consequences for the Public Interest.” (With B. Malsch and M. S. Tremblay.) Journal of Business Ethics, 178, 467-479. March, 2021.
“Audit Partners’ Judgments and Decision Making Processes in the Audit of Internal Control over Financial Reporting.” (With J. Joe, G. Trompeter and J. Thibodeau.) Auditing: A Journal of Practice and Theory, 39 (4), 57-85. November, 2020. Recipient of the 2019-2020 Glen McLaughlin Prize for Research in Accounting Ethics.
“An Analysis of Glass Ceiling Perceptions in the Accounting Profession.” (With D. Dalton, L. Holder-Webb and J. McMillan.) Journal of Business Ethics, 164, 17-38. November, 2018.
"Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners." (With M. K. Dodgson, C. Agoglia and B. Bennet). The Accounting Review, 95 (2), 89-111. March, 2020.
“PCAOB Inspection: Public Accounting Firms on “Trial.” (With K. Westermann and G. Trompeter.) Contemporary Accounting Research, 36 (2), 694-731. Summer, 2019.
“CSR Investment Level as a Fairness Heuristic on Investors’ Judgments.” (With H. Brown-Liburd and T. Zamora.) Journal of Business Ethics, 152 (1), 275-289. September, 2018.
“The Differential Effects of the Neutral and Presumptive Doubt Perspectives of Professional Skepticism on Auditor Job Outcomes.” (With D. Dalton and N. Harp.) Accounting Organizations and Society, 62, 1-20. October, 2017.
“A Further Examination of the Impact of Corporate Social Responsibility and Governance on Investment Decisions.” (With L. Holder-Webb and S. Khalil.) Journal of Business Ethics, 146 203-218. November, 2015.
"Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors." (With G. Krishnamoorthy and A. Wright.) Contemporary Accounting Research, 34 (2), 1178-1209. Summer, 2017.
“Media Bias and the Persistence of an Expectation Gap: An Analysis of Press Articles on Corporate Fraud.” (With Y. Ding, C. Lesage, and H. Stolowy.) Journal of Business Ethics, 144, 637-659. September, 2017.
"Do Compensation Committee Members Perceive Changing CEO Incentive Performance Targets Mid-Cycle to be Fair?" (With A. Wilkins and D. Hermanson.) Journal of Business Ethics, 137, 623-638. February, 2015.
“Nonfinancial Information Preferences of Investment Professionals.” (With L. Holder-Webb and T. Zamora.) Behavioral Research in Accounting, 27 (2), 127-153. November, 2015. Winner of the 2016 award for best paper in BRIA.
“CSR and Assurance Services: A Research Agenda.” (With R. Simnett.) Auditing: A Journal of Practice and Theory, 34 (1), 59-74. February, 2015.
“Contextual and Individual Dimensions of Taxpayer Decision Making.” (With G. Manzon and T. Zamora.) Journal of Business Ethics, 126 (4), 631-647. February, 2015.
“An Examination of CEO Social Ties and CEO Reputation on Judgments about CEO Compensation.” (With S. Kaplan and Janet Samuels.) Journal of Business Ethics, 126 (1), 103-117. January, 2015.
“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, 33 (3), 1-32. August, 2014.
“The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process.” (with U. Hoitah, G. Krishnamoorthy and A. Wright.) The Accounting Review, 89 (1), 243-273. January, 2014.
“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, 118, 85-102. November, 2013.
“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, 27 (3), 579-601. September, 2013.
“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, 116 (2), 311-325. September, 2012.
“A Call for Academic Inquiry: Challenges and Opportunities from the PCAOB Synthesis Projects.” (with W. R. Knechel). Auditing: A Journal of Practice and Theory, 32 (1), 1-5. May 2013.
“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, 25 (1), 61-89. Spring, 2013.
“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, 31 (2), 131-150. May 2012.
“The Cut and Paste Society: Isomorphism in Codes of Ethics." (with L. Holder-Webb.) Journal of Business Ethics, 107, 485-509. June, 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, 30 (4), 129-147. November, 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, 23 (1), 109-129. March, 2010.
“Auditor Resignation and Firm Ownership Structure." (with S. Khalil and G. Trompeter.) Accounting Horizons, 25 (4), 703-728. December, 2010.
“Client Engagement Risks and the Auditor Search Period.” (with S. Khalil and K. Schwartz.) Accounting Horizons, 25 (4), 685-702. December, 2010.
“The Role of Managers’ Behavior in Corporate Fraud.” (with Y. Ding, C. Lesage and H. Stolowy.) Journal of Business Ethics, 95 (2), 271-315. April, 2011.
He is currently an Editor at Contemporary Accounting Research. He has previously served as both Senior Editor, Consulting Editor, and 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.