Christine Earley - Providence College

CHRISTINE E. EARLEY, PhD, C.P.A. (inactive)
Office Address:
Home Address:
Providence College P.O. Box 466
Accountancy Department Slatersville, RI 02876
1 Cunningham Square
Providence, RI 02918-0001
Phone: (401) 865 - 2056
Fax: (401) 865 - 2978
E-mail: cearley@providence.edu
EDUCATION: University of Pittsburgh Pittsburgh, PA
Joseph M. Katz Graduate School of Business August 1998
Ph.D. in Business Administration, major in accounting
University of Pittsburgh
Pittsburgh, PA
Faculty of Arts and Sciences December 1998
M.S. in Psychology, major in cognitive psychology
University of Connecticut
Storrs, CT
B.S.B.A., major in accounting, Magna Cum Laude May 1990
PROFESSIONAL
CERTIFICATION:
CPA, Commonwealth of Pennsylvania, November 1992. Currently inactive
status.
POSITIONS HELD:
Providence College, Providence, RI
Professor July 2011-present
Associate Professor September 2008-June 2011
Bentley College, Waltham, MA
Associate Professor, September 2005-August 2008
University of Connecticut, Storrs, CT
Assistant Professor August 1998-August 2005
University of Pittsburgh, Pittsburgh, PA
Teaching Assistant/Graduate Student Assistant 1992-1998
Robert Morris College, Moon Township, PA
Adjunct Instructor 1993-1995
AWARDS AND
HONORS:
2012 Emerald Insight Literati Award, Outstanding Author Contribution, for
paper “Ethical Leaders in Accounting,” with Patrick Kelly.
2004 American Accounting Association Auditing Section, Innovation in
Auditing and Assurance Education Award.
2003 University of Connecticut School of Business Innovation in Teaching
Award.
2003 University of Connecticut School of Business Undergraduate Teaching
Award.
2002 Beta Alpha Psi Professor of the Year Award
1998 American Accounting Association New Faculty Consortium Fellow.

1997 Designated as “Distinguished Doctoral Instructor in the
Undergraduate Program” by the Katz Graduate School of Business.
1996 Deloitte and Touche Foundation Fellowship.
1996 American Accounting Association/Deloitte and Touche
Doctoral Consortium fellow.
1996 Jacob G. Birnberg Recognition Fund recipient.
1992 Lou and Myra G. Mervis fellowship.
Graduate Honor Societies:
Beta Gamma Sigma.
Undergraduate Honor Societies:
Beta Alpha Psi, Phi Kappa Phi, Alpha Lambda Delta.
PROFESSIONAL
AFFILIATIONS:
American Accounting Association (AAA)
Also member of Auditing, ABO, and Public Interest sections of AAA.
Judgment and Decision Making Society (J/DM)
RESEARCH:
Interests:
Publications:
Association of Certified Fraud Examiners (CFE) – Associate member.
Cognitive psychology, auditing, professional ethics.
Kelly P. and C. Earley, 2011 “Ethical Leaders in Accounting,” Advances in
Accounting Education, 12: 53-76.
Kelly, P. and C.E. Earley. 2009. “Leadership and Organizational Culture:
Lessons Learned from Arthur Andersen,” Accounting and the Public Interest,
9:129-147.
Earley, C.E., V.B. Hoffman, and J. R. Joe, 2008. “Reducing Management’s
Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404
Assessments” The Accounting Review, 83 (6): 1461-1485.
Earley, C.E. and F. Phillips. 2008. “Assessing Audit and Business Risk at Toy
Central Corporation” Issues in Accounting Education 23 (2): 299-307.
Ballou, B., C. E. Earley, and J. S. Rich. 2004. "The Impact of Strategic
Positioning Evaluation on Auditor Judgments about Business Process
Performance.” Auditing: A Journal of Practice and Theory 23(2): 71-88.
Earley, C. E. and P. Kelly. 2004. “A Note on Ethics Educational
Interventions in an Undergraduate Auditing Course: Is there an ‘Enron’
Effect?” Issues in Accounting Education, 19 (1): 53-71.
Johnson, E., J. Baird, P. Caster, W. Dilla, C. Earley, and T. Louwers. 2003.
“Challenges to Audit Education for the 21 st Century: A Survey of Curricula,
Course Content, and Delivery Methods.” Issues in Accounting Education,
18(3): 241-263.
Earley, C.E., K. Odabashian, and M. Willenborg. 2003. “Some Thoughts on
the Audit Failure at Enron, the Demise of Andersen, and the Ethical Climate
at Public Accounting Firms.” The University of Connecticut Law Review, 35
(3): 1013-1033.

Earley, C. E. 2003. “A Note on The Use of Self-explanation as a Training
Tool for Novice Auditors: The Effects of Outcome Feedback Timing and
Level of Reasoning on Performance,” Behavioral Research in Accounting,
15: 111 - 124.
Earley, C. E. 2002. “The Differential Use of Information by Experienced and
Novice Auditors in the Performance of Complex Audit Tasks,”
Contemporary Accounting Research, 19 (4): 595 – 614.
Earley, C. E. 2001. “Knowledge Acquisition in Auditing: Training Novice
Auditors to Recognize Cue Relationships in Real Estate Valuation,” The
Accounting Review, 76 (1): 81 – 97.
Working Papers:
Westermann, K., J.C. Bedard, and C.E Earley. “Apprenticeship in Professional
Services Firms: Then and Now.” Under first round review at Contemporary
Accounting Research.
Hurtt, R.K., H. Brown-Liburd, C.E. Earley, and G. Krishnamoorthy. “Research
on Auditor Professional Skepticism: Policy Implications and Opportunities for
Future Research,” under first round review at Auditing: A Journal of Practice
and Theory.
Earley, C.E., Vicky B. Hoffman and Jennifer R. Joe. “Are Auditors Skeptical of
Management’s Level 2 Versus Level 3 Fair Value Classification Judgments?”
Camp, J. M, C.E. Earley, and J.M. Morse. “The Use of Alternative Quiz
Formats to Enhance Students’ Experiences in the Introductory Financial
Accounting Course.”
Earley, C. E., L. Gramling, and J. Joe. “The Effect of Information About
Management on Auditors’ Inherent and Fraud Risk Assessments.”
Research in Progress:
“Are Auditors’ and Users’ Fair Value Classifications and Preferences Really that
Different?” (with Vicky Hoffman and Jennifer Joe). Write up stage.
Presentations:
AAA Public Interest Section Meeting, March 2012.“The Effect of Information
About Management on Auditors’ Inherent and Fraud Risk Assessments.”
UNLV Research Workshop, March 2012. “Are Auditors Skeptical of
Management’s Level 2 Versus Level 3 Fair Value Classification Judgments?”
AAA Ethics Symposium, August 2011. Discussion of “Effects of Outsourcing
and Offshoring of Audit Procedures on Jurors’ Perceptions and Judgments.”
AAA Annual Meeting, August 2011. Discussion of “Mitigating the Hindsight
Bias for Auditors' Judgments: Disclosure of Judgment Process Information.”
Providence College School of Business Research Workshop, March 2010.
“Apprenticeship in Professional Services Firms: Then and Now.”
AAA New Faculty Consortium, February 2010, Panelist, “Planning Your
Academic Career.”
AAA Auditing Educator’s Workshop, January 2010. Panelist, “Synergistic Use
of Audit Research Case Materials and Articles to Improve Audit Students’
Learning Experiences.”

AAA Public Interest section Midyear Meeting, April 2009. Discussion of “The
New Economy: Applying a Criminogenic Institutional Framework to Financial
Reporting Abuses.”
AAA New Faculty Consortium. February 2009. Panelist, “Teaching
Effectiveness.”
AAA Northeast Regional Meeting. November 2008. “Ethical Leaders in
Accounting.”
AAA Northeast Regional Meeting. November 2008. Discussion of “Bringing
Interactive Games Technology to an Auditing Course: Overall Benefits and
Innovation.”
KPMG, Hartford, CT, July 2008. “Accounting Scandals Update.”
AAA Auditing Section Midyear Meeting, January 2008. Panelist for opening
session of the Excellence in Auditing Education Workshop.
AAA Auditing Section Auditing Educators’ Workshop, January 2008. Panelist
for session entitled, “"Audit Education: Meeting Tomorrow’s Challenges"
Bentley College research workshop December 2007,” An Expectancy Violation
Model of Auditors’ Fraud and Inherent Risk Assessments.”
AAA Annual Meeting, August 2007. Panel session moderator: “AS5 and
Fraud.”
KPMG, Hartford, CT, July 2007. “Accounting Scandals Update.”
AAA Auditing Section Doctoral Consortium, January 2007. Panelist for session
on research.
AAA Auditing Section Midyear Meeting, January 2007. Panel session
moderator: “PCAOB Research Synthesis Projects--Past Experiences and Future
Directions.”
AAA Annual Meeting, August 2006. Panel session moderator: “Sarbanes Oxley
404: A Two Year Retrospective.”
AAA Annual Meeting, August 2006. Discussion of “Revisiting How Effectively
the Audit Review Process Reduces Judgment Biases.”
KPMG, Hartford, CT, July 2006. “Accounting Scandals Update.”
University of Kansas Auditing Symposium, April 2006. “The Effect of
Management’s classification of Control Deficiencies on Auditors’ Judgments
Under PCAOB Auditing Standard Number 2.”
AAA Auditing Section Midyear Meeting, January 2006. Discussion of, “The
Impact of Changes in the Reporting Environment, Client Characteristics and
Misstatement Type on the Disposition of Proposed Audit Adjustments.”
Bentley College research workshop, November 2005, “The Effect of
Management’s Classification of Control Deficiencies on Auditors’ Judgments
Under PCAOB Auditing Standard Number 2.”
Georgia State University research workshop, October 2005, “The Effect of
Management’s Classification of Control Deficiencies on Auditors’ Judgments
Under PCAOB Auditing Standard Number 2.”

AAA Annual Meeting, August 2005. Discussion of “The Effectiveness of
Alternative Training Techniques on Analytical Procedures Performance.”
KPMG, Hartford, CT, June 2005. “Accounting Scandals Update.”
RESEARCH FUNDING: 2009 Center for Audit Quality Grant for “Does Context Influence Auditors’ Fair Value
Judgments?” (with Vicky Hoffman and Jennifer Joe).
2008 PwC Inquiries Grant for “Apprenticeship in Professional Services
Firms: Then and Now” (with Jean Bedard and Kim Westermann).
2004 AAA Auditing Section Practice Advisory Council grant for “Auditors’
Evaluation of Internal Control Deficiencies Under PCAOB Auditing
Standard Number 2” (with Jennifer Joe).
TEACHING:
Courses Taught:
Providence College
Financial Accounting – Undergraduate (Fall 2008 to present)
Managerial Accounting – Undergraduate (Spring 2009)
Advanced and IT Auditing – MBA (Spring 2010 & Spring 2012)
Auditing – Undergraduate (Fall 2010 to present)
Introduction to the Profession – Undergraduate, I credit, (Fall 2010 to
present, team taught with P. Kelly and C. Hartley)
Bentley College
Financial Statement Auditing - Undergraduate (Fall 2005 – Spring 2007)
Financial Statement Auditing – Graduate (Spring 2006- Spring 2008)
University of Connecticut
Introduction to Accounting Research PhD seminar (Fall 2003 and Fall 2004)
Assurance Services (Fall 1998 to Spring 2005)
University of Pittsburgh (1996-1998)
Financial Accounting (2 semesters)
Accounting for Special Situations & Recent Developments (1 semester)
Research Methods in Psychology (3 semesters)
Auditing (MBA level - 1 semester)
Robert Morris College (1993-1995)
Intermediate Accounting (3 semesters)
Doctoral Students
Supervised: David Schwarzkopf, PhD granted Spring 2002.
Patrick Kelly, PhD granted Spring 2004.
Sylvia Santiago, PhD granted Spring 2006.
Cassandra Walsh, PhD granted Spring 2011.

Kimberley Westermann, PhD granted Spring 2011.
ADMINISTRATIVE
APPOINTMENTS:
SERVICE:
Providence College School of Business Scholarship Coordinator and Faculty
Mentor, Fall 2009-present. (Appointed to oversee faculty research and
teaching in the absence of an Associate Dean).
Member of the Providence College School of Business Dean Search
Committee, November 2011-March 2012.
Member of the Providence College Instruction Technology Committee
(ITeC) Fall 2009 – present.
Member of the Providence College Freshman Common Reading Program
Book Selection Committee, April 2011; November 2011-February 2012.
Member of the Providence College Committee on Aid to Faculty Research
(CAFR). Fall 2011-present.
Chair of the Providence College School of Business Scholarship Committee,
Fall 2009- present.
Member of the Providence College Accountancy Department Faculty
Recruiting Committee Fall 2008 to present.
Member of the Providence College School of Business Assurance of
Learning Committee Fall 2008 to Spring 2009.
Editorial Board for The Accounting Review (July 2011-present)
Editorial Board for Auditing: A Journal of Practice and Theory (2008-2011).
Editorial Board for Issues in Accounting Education (2004-2007).
Ad hoc reviewer for The Accounting Review.
Ad hoc reviewer for Contemporary Accounting Research.
Ad hoc reviewer for Behavioral Research in Accounting.
Ad hoc reviewer for Journal of Management Accounting Research.
Ad hoc reviewer for Journal of Information Systems.
Ad hoc reviewer for Advances in Accounting Behavioral Research.
Ad hoc reviewer for Journal of Business Ethics.
Ad hoc reviewer for Accounting Education: An International Journal.
Co-chair of AAA Public Interest Section Midyear Meeting, April 2010.
Panelist and Team Leader for the AAA/ Ernst and Young New Faculty
Consortium Fall 2008 to February 2010.
Member of the AAA/Deloitte Trueblood Seminar Planning Committee,
August 2008 to March 2009.

Member of the Steering Committee for the AAA Northeast Regional Section
Fall 2007 to present.
Advisor to Providence College team for PwC XAct Competition 2008, 2009,
2010, 2011 (2011 team won national championship).
Advisor to Bentley team for KPMG KNACC Competition 2007 & 2008
(team won 3 rd place nationally in 2008).
Advisor to two Bentley teams for PwC XAct Competition 2007.
Advisor to three Bentley teams for PwC XAct Competition 2006.
Auditing Section Liaison for the AAA Annual Meeting 2007.
Assistant Section Liaison of the Auditing Section for the AAA Annual
Meeting 2006.
Member of the planning committee for the 2005 AAA Auditing Section
Midyear meeting.
Section Liaison of the ABO Section for the AAA Annual Meeting 2004.
Assistant Section Liaison of the ABO Section for the AAA Annual Meeting
2003.
Member of AAA Auditing Section Research Committee August 2006 –
August 2009.
Member of AAA Auditing Section Education Committee August 2000 – July
2003. Reappointed 2004-2006.
PROFESSIONAL
EXPERIENCE:
Instructor for AAA Auditing Section Audit Educators’ Boot camp. June
2011 to present.
External Instructor for KPMG, LLP August 2005-November 2008. Master
instructor for KPMG May 2006 to January 2008.
KPMG Peat Marwick, 1989 and 1990-1992.
Audit senior.
Hartford, CT
OTHER ACTIVITIES: Delta Sigma Pi, Theta Iota Chapter (University of Connecticut). Brother
since 1988. Assisted the chapter in an advisory role 1999-2004.