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Jean C. Bedard

Professor, Accountancy
Timothy B. Harbert Professor of Accountancy
Extramural Fellow, Maastricht University
Visiting Professorial Fellow (University of New South Wales)
Ph.D., Univ of Wisconsin-Madison, 1985
MSB, Univ of Wisconsin-Madison, 1979
MPA, University of Cincinnati, 1974
MS, University of Cincinnati, 1972
AB, Brown University, 1970
Office: Adamian Academic Center 240 | 781.891._2410 | jbedard@bentley.edu
                       


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Bio

Jean C. Bedard is the Timothy B. Harbert Professor of Accounting in the Department of Accountancy at Bentley University. Professor Bedard's research interests include individual auditor decision quality, risk assessment and adjustment in audit engagements, and the effects of computerization on the audit process. She has published in The Accounting Review, Journal of Accounting Research, Management Science, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and in a number of other scholarly and professional journals. Her primary teaching interests are financial accounting and auditing, and she has taught at the undergraduate, masters and doctoral levels. Professor Bedard has served as Vice President-Publications of the American Accounting Association, and has also been President, Secretary and Historian of the AAA's Auditing Section. Other service activities for the American Accounting Association include chairing the Deloitte Wildman Award Committee, and serving on the Nominations and Publications Committees. She has also served as Research Coordinator for the AAA's Accounting, Behavior and Organizations Section. Professor Bedard's work experience outside academia includes public accounting and management of public health services.

Teaching Interests

Auditing; Financial reporting

Research Interests

Audit quality; Auditor judgment; Audit firm portfolio risk management; Corporate governance

Professional Memberships

American Accounting Association
European Accounting Association
Canadian Academic Accounting Association

Awards and Honors

2012, Deloitte Wildman Medal, American Accounting Association
2012, Outstanding Auditing Educator Award, American Accounting Association, Auditing Section
2010, Outstanding Scholarly Contribution Award, Bentley University
2009, Excellence in Scholarship Award, Bentley University
2004, Northeast Region Accounting Hall of Fame, American Accounting Association

Publications

Journal Articles
Bedard, J. C., Hoitash, R., Hoitash, U. Chief Financial Officers as Inside Directors. Contemporary Accounting Research. Forthcoming

Bedard, J. C., Cannon, N., Schnader, A. L. The Changing Face of Auditor Reporting in the Broker-Dealer Industry. Current Issues in Auditing. Forthcoming

Westermann, K., Bedard, J. C., Earley, C. Learning the “craft of auditing”: Partner perspectives on apprenticeship and on-the-job learning. Forthcoming

Baxter, R. J., Bedard, J. C., Hoitash, R., Yezegel, A. (2013). Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis. Contemporary Accounting Research, 30 (4), 1264-1295.

Bedard, J. C., Graham, L. (2013). Remediation of internal control deficiencies prior to year-end.. Auditing: A Journal of Practice & Theory, 32 (4), 45-69.

Bedard, J. C. (2012). The impact of information tagging in the MD&A on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems, 13 (2), 2-20.

Bedard, J. C., Hoitash, R., Hoitash, U., Westermann, K. (2012). Remediation of internal control material weaknesses: A detailed examination. Auditing: A Journal of Practice & Theory, 31 (1), 57-78.

Bedard, J. C., Graham, L. (2012). Practitioner summary of “Factors associated with severity classification of Sarbanes-Oxley Section 404 internal control deficiencies.” . Current Issues in Auditing, 6 (1), P12-P19.

Bedard, J. C., Sutton, S. G., Arnold, V., Phillips, J. (2012). Enhancing and structuring the MD&A to aid investors when using interactive data.. Journal of Information Systems, 26 (2), 167-188.

Bedard, J. C., Arnold, V., Phillips, J., Sutton, S. (2012). Another Piece of the "Expectations Gap": What Do Investors Know About Auditor Involvement with Nonfinancial Information in the 10-K? Current Issues in Auditing, 6 (1), A17-30.

Bedard, J. C., Graham, L. (2011). Factors associated with severity classification of Sarbanes-Oxley Section 404 internal control deficiencies. The Accounting Review, 86 (3), 825-855.

Bedard, J. C., Sutton, S. G., Arnold, V., Phillips, J., , . (2011). Do Section 404 disclosures affect investors’ perceptions of systems reliability and stock price predictions?  International Journal of Accounting Information Systems, 12, 243-258.

Bedard, J. C. (2011). Discussion of “Audit partner specialization, audit fees, and auditor-client alignments". Contemporary Accounting Research, 29 (1), 341-348.

Sutton, S. G., Arnold, V., Bedard, J. C., Phillips, J. (2010). Where do investors prefer to find nonfinancial information? Journal of Accountancy. (link)

Bedard, J. C., Falsetta, D., Krishnamoorthy, G., Omer, T. (2010). Voluntary Disclosure of Auditor-Provided Tax Service Fees. Journal of the American Taxation Association, 32 (1), 59-78.

Bagranoff, N., Finn, D., Glover, S., Kinney, W., Stocks, K., Bedard, J. C. (2010). Response of the American Accounting Association Task Force to the AIPCA's Proposed Revision of Ethics Ruling No. 2. Current Issues in Auditing, 4 (1), 1-9.

Smith, E. F., Johnstone, K., Bedard, J. C. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing, 4 (1), C12-19.

Bedard, J. C., Johnstone, K. (2010). Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory, 29 (2), 45-70.

Smith, E. F., Johnstone, K., Bedard, J. C. (2009). How good is your audit firm? Directorship, 2009 (June), 64-67.

Hoitash, R., Hoitash, U., Bedard, J. C. (2009). Evidence from the U.S. on the effect of auditor involvement in assessing internal control over financial reporting. International Journal of Auditing, 13 (2), 105-125.

Hoitash, U., Hoitash, R., Bedard, J. C. (2009). Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, 84 (3), 839-867. (link)

Carcello, J., Bedard, J. C., Hermanson, D. (2009). Comments of the American Accounting Association's Task Force on the Report of the Advisory Committee on the Auditing Profession. Accounting Horizons, 23 (1), 69-84.

Curtis, M., Deis, D., Jenkins, J. G., Bedard, J. C. (2009). Auditors’ training and proficiency in information systems: A research synthesis. The Journal of Information Systems, 23 (1), 79-96.

Ruff, M., Thibodeau, J. C., Bedard, J. C. (2009). A Profession's Response to a Looming Shortage: Closing the Gap in the Supply of Accounting Faculty. Journal of Accountancy, 2009 (March), 36-40.

Bedard, J. C., Deis, D., Curtis, M., Jenkins, G. (2008). Risk monitoring and control in audit firms: A research synthesis 26 (1): 187-218. Auditing: A Journal of Practice & Theory, 27 (1), 187-218.

Hoitash, R., Hoitash, U., Bedard, J. C. (2008). Internal controls quality and audit pricing under the Sarbanes-Oxley act. Auditing: A Journal of Practice and Theory, 27 (1), 105-126. (link)

Thibodeau, J. C., Bedard, J. C. (2008). Have You Always Wanted To Be A Professor? Current Opportunities in Academic Accounting SumNews (Massachusetts Society of CPAs), 2008 (Summer), 9-10.

Bedard, J. C., Ettredge, M., Johnstone, K. (2008). Fee pressure and the longitudinal dynamics of audit engagement budgeting and reporting. Advances in Accounting, 24 (1), 32-40.

Ettredge, M., Bedard, J. C., Johnstone, K. (2008). Empirical tests of auditing budget dynamics. Behavioral Research in Accounting, 20 (2), 1-18.

Bedard, J. C., Hoitash, U., Hoitash, R. (2008). Audit pricing and internal control disclosures among non-accelerated filers. Research in Accounting Regulation, 20 (1), 103-126. (link)

Hoitash, R., Hoitash, U., Bedard, J. C. (2008). Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory, 27 (1), 105-126.

Jenkins, G., Deis, D., Bedard, J. C., Curtis, M. (2008). Accounting firm culture and governance: A research synthesis. Behavioral Research in Accounting, 20 (1), 45-74.

Bedard, J. C., Ettredge, M., Johnstone, K. (2007). Using electronic audit workpaper systems: task analysis, learning and resistance. Advances in Accounting Behavioral Research, 10, 29-53.

Bedard, J. C., Graham, L., Hoitash, R., Hoitash, U. (2007). SOX 404:Where Are We Now? CPA Journal (October), 6-9.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2007). Knowledge, experience and work-around behaviors: Electronic media in the professional audit environment. Journal of Business and Behavioral Sciences, 16 (2), 131-160.

Omer, T., Bedard, J. C., Falsetta, D. (2006). Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review, 81 (5), 1095-1117.

Bedard, J. C., Graham, L., Jackson, C. (2005). Systems risk factors and audit planning. International Journal of Auditing, 9(2), 147-163.

Adams, F. G., Bedard, J. C., Johnston, K. (2005). Information asymmetry and competitive bidding in the market for audit services. Economic Inquiry, 43:2 (January), 1-9.

Bedard, J. C., Powers, W., Jackson, C., Graham, L. (2005). Issues and risks in performing SysTrust engagements. International Journal of Accounting Information S, 6(1), 55-79.

Johnstone, K., Bedard, J. C., Ettredge, M. (2004). The effect of competitive bidding on engagement planning and pricing. Contemporary Accounting Research (Spring), 25-54.

Johnstone, K., Bedard, J. C. (2004). Auditors' portfolio management decisions. Journal of Accounting Research (September), 659-690.

Bedard, J. C., Johnstone, K. (2004). Auditors' assessments of an responses to earnings management risk and corporate governance risk. The Accounting Review (April), 277-304.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2003). The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information systems, 4, 227-250.

Johnstone, K., Bedard, J. C. (2003). Risk management in client acceptance decisions. The Accounting Review (October), 1003-1025.

Graham, L., Bedard, J. C. (2003). Fraud risk factors and audit planning. International Journal of Auditing (March), 55-70.

Bedard, J. C., Graham, L. (2002). The effects of risk orientation, underlying risk and client experience on risk factor identification and audit test planning. Auditing: A Journal of Practice & Theory (September), 39-56.

Bedard, J. C., Bell, T., Johnstone, K., Smith., E. (2002). KRisk: A computerized decision aid for client acceptance and continuance risk assessments. Auditing: A Journal of Practice & Theory (September), 97-113.

Johnstone, K., Bedard, J. C., Biggs, S. (2002). Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives. Auditing: A Journal of Practice & Theory (March), 47-65.

Johnstone, K., Bedard, J. C. (2001). Engagement planning, bid pricing and client response: The effects of risk and market context in initial attest engagements. The Accounting Review, 76 (April), 199-220.

Bedard, J. C., Simnett, R., DeVoe-Talluto, J. (2001). Auditors' consideration of fraud: How behavioral research can address the concerns of standard setters. Advances in Accounting Behavioral Research, 4, 77-101.

Bedard, J. C., Maroney, J. (2000). When are two (or more) auditors better than one? Methods to improve group decision making in auditing The CPA Journal (February), 56-57.

Wright, A., Bedard, J. C. (2000). Decision processes in audit evidential planning: A multistage investigation. Auditing: A Journal of Practice & Theory, 19 (Spring), 123-143.

Bierstaker, J., Bedard, J. C., Biggs, S. (2000). Analytical procedures research; Implications for auditor education and practice. Advances in Accounting Education, 2, 21-36.

Bedard, J. C., Maroney, J. (2000). Analytical procedures. Encyclopedia of Business and Finance. New York: McMillan Reference, 33-36.

Bedard, J. C., Bierstaker, J., Biggs, S. (1999). The role of problem representation shifts in auditor decision processes in analytical procedures. Auditing: A Journal of Practice & Theory (18 (Spring)), 18-36.

Bedard, J. C., Sergenian, G. (1999). The nature of experience and performance in audit and assurance tasks. Advances in Accounting Behavioral Research (2), 255-279.

Bedard, J. C., Maroney, J., Hertenstein, J. (1999). The effects of gender and group composition on professional auditors' interaction and contributions to group performance. Advances in Accounting Behavioral Research (2), 35-60.

Bedard, J. C., Heintz, J., White, G. (1999). The effect of data reliability on the influence of unaudited values in audit analytical procedures. International Journal of Auditing (3), 135-146.

Bedard, J. C., Rosman, A. (1999). Lenders' strategy selection in loan structure decisions. Journal of Business Research (September), 83-94.

Bedard, J. C., Mock, T., Wright, A. (1999). Evidential planning in auditing: A review of the empirical research. Journal of Accounting Literature (18), 96-142.

Bedard, J. C., Maroney, J. (1999). Changes in the audit environment: Opportunities and needs for group research. The ABO Reporter (Winter).

Bedard, J. C., Maroney, J. (1999). An examination of the effects of experience on auditors' evaluation of inconsistent evidence. Journal of Business and Behavioral Science (6(1)), 14-22.

Bedard, J. C., Biggs, S., DiPietro, J. (1998). The effects of hypothesis quality, client management explanations, and industry experience on audit planning decisions. Advances in Accounting ((16)), 49.

Bedard, J. C., Biggs, S., Maroney, J. (1998). Sources of process gain and loss from group interaction in performance of analytical procedures. Behavioral Research in Accounting (10 (Supplement)), 207-233.

Bedard, J. C., Landsittel, D. (1997). Fraud and the auditor: Current developments and ongoing challenges. The Auditor's Report (Fall), 3-4.

Bedard, J. C., Landsittel, D. (1997). Consideration of fraud in a financial statement audit: A new AICPA auditing standard. The Auditor's Report (Summer), 4-5.

Bedard, J. C., Maroney, J. (1997). Auditors' treatment of inconsistent evidence during hypothesis evaluation. International Journal of Auditing (1(3)), 187-204.

Bedard, J. C., Johnstone, K., Biggs, S. (1996). Framing effects and output interference in concurring partner review. Proceedings of the 1996 Deloitte & Touche Auditing Symposium (University of Kansas), 165-193.

Bedard, J. C., Wright, A. (1994). The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning. Behavioral Research in Accounting (6 (Supplement)), 62-89.

Bedard, J. C., Graham, L. (1994). Auditors' knowledge organization: Observations from audit practice and their implications. Auditing: A Journal of Practice & Theory 13 (Spring), 73.

Bedard, J. C., Wright, A. (1992). The effect of prior audit adjustments and current risk factors on auditors' evidential planning decisions. Proceedings of the 10th Symposium on Auditing Research (University of Illinois), 9-11.

Bedard, J. C., Biggs, S. (1991). The effect of domain-specific experience on evaluation of management representations in analytical procedures. Auditing: A Journal of Practice & Theory (10 (Supplement)), 77-90.

Bedard, J. C., Biggs, S. (1991). Pattern recognition, hypothesis generation, and auditor performance of analytical procedures. The Accounting Review (66 July), 635-55.

Bedard, J. C., Gopi, B., Vijayalakshmi, B. (1991). A multiple criteria model for audit planning decisions. Contemporary Accounting Research (8 (Fall)), 293-308.

Bedard, J. C., Wen, K. (1990). A comparison of the efficiency effects of prospective reimbursement systems through Data Envelopment Analysis. Research in Governmental and Nonprofit Accounting (6), 63-82.

Bedard, J. C., Gujarathi, M. R., Hoskin, R. (1989). Deferred Taxes: To Be or Not to Be (a Liability): What Do Investors Think. Connecticut CPA Quarterly, 52 (3), 10-12.

Bedard, J. C., Gujarathi, M., Hoskin, R. (1989). Deferred tax credits: To be or not to be a liability. Connecticut CPA Quarterly (March), 10-12.

Bedard, J. C. (1989). An archival survey of audit program planning. Auditing: A Journal of Practice & Theory (8 (Fall)), 81-102.

Bedard, J. C., Biggs, S., Gaber, B., Linsmeier, T. (1985). The effects of task size and similarity on the decision behavior of bank loan officers. Management Science (31 (August)), 970-987.

Bedard, J. C., Johnson, A. (1984). The organizational effectiveness paradigm in health care management. Health Care Management Review (9 (Fall)), 60-75.

Book Chapters
Bedard, J. C, Graham, L. Reporting on internal control. The Routledge Companion to Auditing

Conference Proceedings and Presentations

Bedard, J. C., Schnader, A. L., Cannon, N. H. (2013). "Internal control reporting in the broker-dealer Industry: Determinants and consequences." Presented at the Bentley Research Council's Research Colloquium on Responsible Innovation, Waltham, MA.

Bedard, J. C., Graham, L. (2013). "Deficiencies in tax-related internal controls detected under Sarbanes-Oxley Section 404." Presented at the American Accounting Association's Annual Meeting, Washington, DC.

Bedard, J. C., Schnader, A. L., Cannon, N. H. (2013). "Internal control reporting in the broker-dealer Industry: Determinants and consequences." Presented at the American Accounting Association's Annual Meeting, Washington DC.

Bedard, J. C., Schnader, A. L., Cannon, N. H. (2013). "Internal control reporting in the broker-dealer Industry: Determinants and consequences." Presented at the ISAR`'s Internation Symposium for Audit Research, Sydney Australia.

Bedard, J. C., Schnader, A. L., Cannon, N. H. (2013). "Internal control reporting in the broker-dealer Industry: Determinants and consequences."

Schnader, A. L., Bedard, J. C., Cannon, N. H. (2013). "Internal control reporting in the broker-dealer Industry: Determinants and consequences."

Schnader, A. L., Bedard, J. C., Cannon, N. H. (2013). "Internal control reporting in the broker-dealer Industry: Determinants and consequences."

Schnader, A. L., Bedard, J. C., Cannon, N. (2012). "Auditor alignment and internal control quality in the broker-dealer industry."

Bedard, J. C., Cannon, N. (2012). "Cannon, N., and J. Bedard. Evidence from auditors about auditing fair value measurements."

Bedard, J. C., Graham, L., Cleary, R. J., Dutta, S. (2012). "Controlling multilocation audit risk."

Cannon, N., Bedard, J. C., Schnader, A. L. (2012). "The Broker-Dealer Industry: Regulation, The Audit Market, and Internal Control Reporting." Presented at the American Accounting Association's 2012 Annual Meeting, Washington, D.C..

Bedard, J. C., Graham, L. (2012). "Deficiencies in tax-related internal controls detected under Sarbanes-Oxley Section 404." Presented at the American Accounting Association Auditing Section 's Midyear Conference, Savannah, GA.

Cannon, N., Bedard, J. C., Schnader, A. L. (2012). "Internal Controls in the Broker Dealer Industry." Presented at the Bentley University's Bentley SAC Meeting, Waltham, MA.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the University of New South Wales's Research Seminar, Sydney, Australia.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the University of Kentucky's Doctoral Colloquium, Lexington, KY.

Bedard, J. C. (2011). "Audit firm governance." Presented at the European Accounting Research Symposium's EARNet Symposium, Bergen Norway.

Cannon, N., Bedard, J. C. (2011). "A Field Investigation of Auditing Fair Values." Presented at the Brigham Young University's 2011 BYU Accounting Research Symposium, Provo, UT.

Bedard, J. C., Graham, L. (2011). "Deficiencies in tax-related internal controls detected under Sarbanes-Oxley Section 404." Presented at the American Accounting Association's Annual Meeting, Denver, CO.

Bedard, J. C., Westermann, K., Earley, C. E., . (2011). "Learning the “craft of auditing”: Partner perspectives on apprenticeship and on-the-job learning." Presented at the American Accounting Association's Annual meeting, Denver, CO.

Bedard, J. C. (2011). "What makes financial statements reliable?" Presented at the American Accounting Association / Chartered Accountants of England and Wales's Annual Meeting, Denver, CO.

Bedard, J. C., Westermann, K., Earley, C. (2011). "Learning the “craft of auditing”: Partner perspectives on apprenticeship and on-the-job learning." Presented at the International Symposium on Auditing Research , Quebec City, QC, Canada.

Bedard, J. C., Sutton, S. G., Arnold, V., Phillips, J. (2011). "Do Section 404 disclosures affect investors’ perceptions of systems reliability and stock price predictions?" Presented at the European Accounting Association's Annual Congress, Rome, Italy.

Bedard, J. C. (2011). "Changing the Independent Auditor’s Opinion." Presented at the Public Companies Accounting Oversight Board's PCAOB Research Conference, Washington DC.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the Virginia Tech University's Research seminar, Blacksburg, VA.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the Brigham Young University's Research Seminar, Provo, UT.

Bedard, J. C. (2011). "The interplay of auditing research, standard setting, and regulation." Presented at the American Accounting Association Auditing Section's Midyear Conference, Albuquerque, NM.

Bedard, J. C., Hoitash, U. (2010). "Chief financial officers on their company's board of directors: An examination of financial reporting quality, company performance and entrenchment."

Bedard, J. C. (2010). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the McGill University's Research seminar, Montreal, Quebec, Canada.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2010). Presented at the Enterprise Risk Management program quality ratings: Determinanats and use by investors and auditors, Maastricht University.

Bedard, J. C., Hoitash, R., Hoitash, U. (2009). "Chief financial officers on their company's board of directors: An examination of financial reporting quality, company performance and entrenchment." Presented at the Boston Accounting Research Colloquium, Northeastern University.

Bedard, J. C., Hoitash, R., Hoitash, U. (2009). "Chief financial officers on their company's board of directors: An examination of financial reporting quality, company performance and entrenchment."

Bedard, J. C., Hoitash, R., Hoitash, U. (2009). "Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting."

Bedard, J. C., Graham, L. (2008). "Detection and reporting of internal control deficiencies under Section 404 of the Sarbanes-Oxley Act." Presented at the 2008 American Accounting Association Annual Meeting, Anaheim.

Bedard, J. C., Graham, L. (2008). "Detection and reporting of internal control deficiencies under Section 404 of the Sarbanes-Oxley Act." Presented at the 2008 International Symposium on Auditing Research, Pasenda.

Bedard, J. C., Sutton, S., Arnold, V., Phillips, J. (2008). "Information use, risk, and stock price predictions among professional and nonprofessional investors." Presented at the Accounting, Behavior, and Organizations Research Conference, Providence.

Bedard, J. C., Graham, L. (2008). "Detection and reporting of internal control deficiencies under Section 404 of the Sarbanes-Oxley Act."

Bedard, J. C., Graham, L. (2008). "Detection and reporting of internal control deficiencies under Section 404 of the Sarbanes-Oxley Act."

Bedard, J. C., Graham, L. (2008). "Detection and reporting of internal control deficiencies under Section 404 of the Sarbanes-Oxley Act."

Bedard, J. C., Sutton, S., Arnold, V., Phillips, J. (2008). "Information use, risk, and stock price predictions among professional and nonprofessional investors."

Bedard, J. C. (2008).

Bedard, J. C. (2008).

Bedard, J. C. (2008).

Bedard, J. C., Johnstone, K., Ettredge, M. (2007). "Empirical tests of audit budget ratcheting." Presented at the AAA Annual Meeting, Chicago, Illinois.

Bedard, J. C., Sutton, S., Arnold, V., Phillips, J. (2007). "Information use, risk, and stock price predictions among professional and nonprofessional investors."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World." Presented at the Philadelphia Accounting Research Consortium, Philadelphia.

Hoitash, R., Hoitash, U., Bedard, J. C. (2006). "Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act."

Hoitash, R., Hoitash, U., Bedard, J. C. (2006). "Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act."

Johnston, K., Bedard, J. C. (2006). "Audit planning and pricing during the period surrounding passage of the Sarbanes-Oxley Act."

Johnston, K., Bedard, J. C. (2006). "Audit planning and pricing during the period surrounding passage of the Sarbanes-Oxley Act." Presented at the Auditing Section Midyear Conference, Los Angeles, CA.

Johnston, K., Bedard, J. C. (2006). "Audit planning and pricing during the period surrounding passage of the Sarbanes-Oxley Act." Presented at the Interntional Symposium on Auditing Research, Sydney, Australia.

Bedard, J. C., Hoitash, R., Hoitash, U. (2006). "SOX 302 internal controls disclosures and audit fees: The case of non-accelerated filers."

Bedard, J. C., Johnstone, K., Ettredge, M. (2005). "Empirical tests of audit budget ratcheting." Presented at the ABO Research Conference, Atlanta, Georgia.

Omer, T., Bedard, J. C., Falsetta, D. (2005). "Auditor-provided tax services: the effects of a changing regulatory environment."

Omer, T., Bedard, J. C., Falsetta, D. (2005). "Auditor-provided tax services: the effects of a changing regulatory environment."

Omer, T., Bedard, J. C., Falsetta, D. (2005). "Auditor-provided tax services: the effects of a changing regulatory environment."

Omer, T., Bedard, J. C., Falsetta, D. (2005). "Auditor-provided tax services; the effects of a changing regulatory environment."

Ettredge, M., Bedard, J. C., Johnstone, K. (2004). "Audit time budgeting dynamics and fixed-fee contracts."

Ettredge, M., Bedard, J. C., Johnstone, K. (2004). "Audit time budgeting dynamics and fixed-fee contracts."

Bedard, J. C., Johnstone, K. (2003). "Auditors' assessments of and responses to earnings management risk and corporate governance risk."

Bedard, J. C., Johnstone, K. (2003). "Auditors' assessments of and responses to earnings management risk and corporate governance risk."

Bedard, J. C., Johnstone, K. (2003). "Auditors' assessments of and responses to earnings management risk and corporate governance risk."

Johnstone, K., Bedard, J. C. (2003). "Auditors' portfolio management decisions."

Johnstone, K., Bedard, J. C. (2003). "Auditors' portfolio management decisions."

Johnstone, K., Bedard, J. C. (2003). "Auditors' portfolio management decisions."

Johnstone, K., Bedard, J. C. (2003). "Auditors' portfolio management decisions." Presented at the International Symposium on Auditing Research, Pasadena, CA.

Bedard, J. C., Graham, L., Jackson, C. (2003). "Systems risk factors and audit planning." Presented at the Midyear Conference of the Auditing Section of the American Accounting Association, Huntington Beach, CA.

Bedard, J. C., Graham, L. (2002). "Fraud risk factors and audit planning." Presented at the Accounting Research Workshop, Northeastern University.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2002). "The effects of technological knowledge and task knowledge on professional users' acceptance of an electronic work system." Presented at the Conference of the Accounting Association of Australia and New Zealand.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2002). "The effects of technological knowledge and task knowledge on professional users' acceptance of an electronic work system." Presented at the International Symposium on Auditing Research, Syndey, Australia.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2002). "The effects of technological knowledge and task knowledge on professional users' acceptance of an electronic work system." Presented at the New England Behavioral Accounting Research Series.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2002). "The effects of technological knowledge and task knowledge on professional users' acceptance of an electronic work system." Presented at the Northeast Regional Meeting of the American Accounting Association.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2002). "The effects of technological knowledge and task knowledge on professional users' acceptance of an electronic work system." Presented at the Research Forum of the 2002 Midyear Meetings of the AAA Auditing Section.

Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2002). "The effect of training on auditors' acceptance of an electronic work system."

Johnstone, K., Bedard, J. C. (2001). "Risk and market factors affecting client acceptance decisions." Presented at the Conference of the AAANZ, Auckland, New Zealand.

Johnstone, K., Bedard, J. C. (2001). "Risk and market factors affecting client acceptance decisions." Presented at the Interntional Symposium on Auditing Research, Singapore.

Johnstone, K., Bedard, J. C. (2001). "Risk evaluation and risk adaptation in client acceptance decisions." Presented at the Proceedings of the 14th Symposium on Auditing Research, University of Illinois.

Johnstone, K., Bedard, J. C. (2000). "Risk and market factors affecting client acceptance decisions." Presented at the AAA Annual Meeting.

Bedard, J. C., Ettredge, M., Johnstone, K. (2000). "The role of competitive bidding in the market for initial attest engagements." Presented at the AAA Annual Meeting, Philadelphia, PA.

Bedard, J. C., Johnstone. (2000). "Engagement planning, bid pricing, and client response: The effects of risk and market context in initial attest engagements." Presented at the Auditing Section Midyear Meeting.

Johnstone, K., Bedard, J. C. (2000). "Engagement planning, bid pricing, and client response: The effects of risk and market context in initial attest engagements."

Bedard, J. C., Ettredge, M., Johnstone, K. (2000). "The role of competitive bidding in the market for initial attest engagements." Presented at the International Symposium on Auditing Research, Maastricht, Netherlands.

Johnstone, K., Bedard, J. C. (2000). "Risk and market factors affecting client acceptance decisions."

Johnstone, K., Bedard, J. C. (2000). "Risk and market factors affecting client acceptance decisions."

Johnstone, K., Bedard, J. C. (2000). "Risk and market factors affecting client acceptance decisions."

Johnstone, K., Bedard, J. C. (2000). "Risk and market factors affecting client acceptance decisions." Presented at the University of Illinois Symposium on Auditing Research, University of Ilinois.

Bedard, J. C., Johnstone. (1999). "Engagement planning, bid pricing, and client response: The effects of risk and market context in initial attest engagements." Presented at the New England Behavioral Accounting Research Series.

Bedard, J. C., Graham. (1998). "The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice." Presented at the AAA Annual Meeting.

Bedard, J. C., Johnstone, Biggs. (1998). "Auditors' generation of financial reporting alternatives: Context and knowledge effects." Presented at the AAA Midyear Auditing Meeting.

Bedard, J. C., Graham. (1998). "The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice." Presented at the International Symposium on Auditing Research, Sydney, Australia.

Bedard, J. C., Graham. (1998). "The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice."

Bedard, J. C., Graham. (1998). "The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice."

Bedard, J. C., Graham. (1998). "The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice."

Bedard, J. C., Biggs, Maroney. (1997). "Group processes and performence in analytical procedures." Presented at the AAA Annual Meeting.

Bedard, J. C., Biggs, Bierstaker. (1997). "Analytical procedures research: Implications for auditor education and practice." Presented at the AAA Midyear Auditing Meeting.

Bedard, J. C., Biggs, Maroney. (1997). "Group processes and performence in analytical procedures." Presented at the Accounting Behavior and Organizations Research Conference.

Bedard, J. C., Johnstone, Biggs. (1997). "Auditors' generation of financial reporting alternatives: Context and knowledge effects." Presented at the International Symposium on Auditing Research.

Bedard, J. C., Rosman. (1997). "Lenders' strategy selection in loan structure decisions." Presented at the Northeast and Western Regional Meetings of the AAA.

Bedard, J. C., Biggs, Bierstaker. (1997). "Analytical procedures research: Implications for auditor education and practice." Presented at the Northeast Regional AAA Meeting.

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects." Presented at the AAA Annual Meeting.

Bedard, J. C., Wright. (1996). "Decision processes associated with auditors' evidential planning strategies." Presented at the AAA Annual Meeting.

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects."

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects."

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects."

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects."

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects."

Bedard, J. C., Wright. (1996). "Decision processes associated with auditors' evidential planning strategies."

Bedard, J. C., Wright. (1996). "Decision processes associated with auditors' evidential planning strategies."

Bedard, J. C., Biggs, Johnstone. (1996). "Framing effects and output inference in concurring partner review." Presented at the Deloitte & Touche U. of Kansas Auditing Symposium, University of Kansas.

Bedard, J. C., Wright. (1996). "Decision processes associated with auditors' evidential planning strategies." Presented at the International Symposium on Audit Research.

Bedard, J. C., Johnstone, Biggs. (1996). "Auditors' generation of financial reporting alternatives: Context and knowledge effects." Presented at the Northeast Regional AAA Meeting.

Bedard, J. C., Bierstaker, Biggs. (1995). "Problem representations and performance in analytical procedures." Presented at the Midyear Auditing Meeting.

Bedard, J. C., Maroney. (1995). "Auditors' treatment of inconsistent evidence during hypothesis evaluation." Presented at the Research Forum of the 1995 Annual AAA Meeting.

Bedard, J. C., Wright. (1994). "The effect of prior audit adjustments and current risk factors on auditors' evidential planning strategies." Presented at the ABO Section Research Conference.

Bedard, J. C., Bierstaker, Biggs. (1994). "Problem representations and performance in analytical procedures." Presented at the Maastricht Audit Research Symposium, Maastricht, The Netherlands.

Bedard, J. C., Bierstaker, Biggs. (1994). "Problem representations and performance in analytical procedures."

Bedard, J. C., Bierstaker, Biggs. (1994). "Problem representations and performance in analytical procedures."

Bedard, J. C., Bierstaker, Biggs. (1994). "Problem representations and performance in analytical procedures."

Bedard, J. C., Biggs, DiPietro. (1993). "The impact of auditor analytical procedures hypotheses and management representations on audit planning decisions." Presented at the AAA Annual Meeting.

Bedard, J. C., Graham. (1993). "Auditors' knowledge organization: observations from audit practice and their implications." Presented at the Northeast Regional AAA Meeting.

Bedard, J. C., Graham. (1993). "Auditors' knowledge organization: observations from audit practice and their implications." Presented at the Research Forum of the AAA Annual Meeting.

Bedard, J. C., Wright. (1992). "The effect of prior audit adjustments and current risk factors on auditors' evidential planning strategies." Presented at the University of Illinois Symposium on Auditing Research, University of Illinois.

Bedard, J. C., Rosman. (1991). "Deciding how to decide: cost/benefit analysis in an unconstrained setting." Presented at the Accounting, Organzations, and Society Conference on Decision Making, Cognitive Science, and Accounting.

Bedard, J. C., Biggs. (1990). "The effect of domain-specific experience on evaluation of management representations in analytical procedures." Presented at the AAA Annual Meeting.

Bedard, J. C., Biggs. (1990). "The effect of domain-specific experience on evaluation of management representations in analytical procedures." Presented at the Mid-Atlantic Regional AAA Meeting.

Bedard, J. C., Biggs. (1990). "The effect of domain-specific experience on evaluation of management representations in analytical procedures."

Bedard, J. C., Biggs. (1990). "The effect of domain-specific experience on evaluation of management representations in analytical procedures." Presented at the University of Illinois Symposium on Auditing Research, University of Illinois.

Bedard, J. C., Biggs. (1989). "Pattern recognition, hypothesis generation, and auditor performance of analytical procedures." Presented at the Audit Judgment Symposium, University of Southern California.

Bedard, J. C., Biggs. (1988). "Pattern recognition, hypothesis generation, and auditor performance of analytical procedures." Presented at the AAA Annual Meeting.

Bedard, J. C., Biggs. (1988). "Pattern recognition, hypothesis generation, and auditor performance of analytical procedures." Presented at the Boston Accounting Research Colloquium.

Bedard, J. C., Wen. (1988). "A comparison of the efficiency effects of prospective reimbursement systems through data envelopment analysis." Presented at the Northeast AAA Meeting.

Bedard, J. C., Biggs. (1988). "Pattern recognition, hypothesis generation, and auditor performance of analytical procedures."

Bedard, J. C., Gopi, Vijayalakshmi. (1988). "A multiple critera model for audit planning decisions." Presented at the TIMS-ORSA Annual Meeting.

Bedard, J. C. (1987). "An archival survey of audit program planning." Presented at the Northeast Regional AAA Meeting.

Service

Department Service
Committee Chair for Accountancy Department Ph.D. Program Committee, 2005 - Present
Committee Chair for Scholarly Activities Committee, 2005 - Present
Committee Chair for Accountancy Department, 2013 - 2013
Committee Member for Financial Reporting Curriculum Committee , 2008 - 2010
Committee Chair for Faculty Recruiting Committee, 2008 - 2008
Committee Member for Auditing-AIS Curriculum Committee , 2005 - 2008

University Service
Committee Member for Ph.D. Council, 2007 - Present
Committee Member for Research Council, 2012 - 2013
Committee Member for Business Dean Search Committee, 2010 - 2011
Task Force Member for New MBA Program Design Task Force, 2010 - 2010
Committee Member for Research Committee, 2005 - 2008

Professional Service
Editorial Review Board Member for European Accounting Review - Present
Editorial Review Board Member for Accounting & Finance, 2011 - Present
Editorial Review Board Member for Behavioral Research in Accounting, 2011 - Present
Editorial Review Board Member for The Accounting Review, 2008 - Present
Officer, Vice President for American Accounting Association, 2009 - 2011
Chairperson for American Accounting Association, Publications Committee, 2009 - 2011
Editor (Associate), Journal for Auditing: A Journal of Practice & Theory, 2008 - 2011
Participant for Grant Thornton LLP Academic Roundtable , 2008 - 2010
Task Force Member for American Accounting Association, 2009 - 2009
Historian for American Accounting Association - Auditing Section, 2008 - 2009
Task Force Member for American Accounting Association - 2008
Conference/Workshop Organizer for American Accounting Association - Accounting, Behavior and Organizations Section, 2008 - 2008
Committee Chair for American Accounting Association - Auditing Section, 2005 - 2007
Committee Chair for American Accounting Association, 2006 - 2006
Committee Chair for American Accounting Association - Auditing Section - 2005
Committee Member for American Accounting Association, 2005 - 2005
Officer, President/Elect/Past for American Accounting Association - Auditing Section, 2002 - 2005
Committee Chair for American Accounting Association - Auditing Section - 2004
Committee Member for American Accounting Association, 2002 - 2003
Committee Member for American Accounting Association - Auditing Section, 2000 - 2002
Faculty in Residence for BDO Seidman LLP, National Assurance Group, 2001 - 2001
Officer, Secretary for American Accounting Association - Auditing Section, 1998 - 2000
Committee Member for American Accounting Association, 1998 - 1998
Committee Member for American Accounting Association, 1994 - 1997
Committee Member for American Accounting Association, 1994 - 1995
Committee Chair for American Accounting Association - Auditing Section, 1992 - 1994