Bio
Jean C. Bedard is Professor Emerita 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.
Professional Memberships
American Accounting Association PresentAwards and Honors
2020, ABO Notable Contribution Award in Behavioral Accounting Literature, American Accounting Association2019, 2018–2019 Glen McLaughlin Prize for Research in Accounting Ethics , Steed School of Accounting (University of Oklahoma)2017, Distinguished Service Award, Auditing Section of the American Accounting Association2014, Distinguished Accounting Alumna, University of Wisconsin-Madison2014, Mee Family Prize, Bentley University 2014, Outstanding Scholarly Contribution Award , Bentley University 2012, Deloitte Wildman Medal, American Accounting Association2012, Outstanding Auditing Educator Award, American Accounting Association, Auditing Section2010, Outstanding Scholarly Contribution Award, Bentley University 2009, Excellence in Scholarship Award, Bentley University2004, Northeast Region Accounting Hall of Fame, American Accounting AssociationPublications
Journal Articles
Bedard, J. C., Hux, C. T., Noga, T. J. (2022). Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel . Journal of the American Taxation Association. Stuart, A., Bedard, J. C., Clark, C. (2020). The value of assurance and ethics in difficult times: Investor decisions and corporate social responsibility disclosures. Journal of Business Ethics. Schnader, A., Bedard, J. C., Cannon, N. (2019). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight. Contemporary Accounting Research. Bedard, J. C., Andiola, L. M., Westerman, K. D. (2018). It’s not my fault!: Insights into subordinate auditors’ attributions and emotions following audit review. Auditing: A Journal of Practice & Theory. 38/1 1-27. Kowaleski, Z., Cannon, N. H., Bedard, J. C., Schnader, A. L. (2018). The continuing evolution of auditor reporting in the broker-dealer industry.. Current Issues in Auditing. 12/2 A12-A26. Graham, L., Bedard, J. C., Dutta, S. (2018). Practitioner Summary of "Managing Group Audit Risk in a Multi-Component Audit Setting". Current Issues in Auditing. Fall P1-P6. Andiola, A. M., Bedard, J. C. (2018). Delivering the “Tough Message”: Moderators of Subordinate Auditors’ Reactions to Feedback. Accounting, Organizations and Society, (70) 52-68. Hsieh, T., Bedard, J. C. (2018). The impact of XBRL on voluntary adopters’ financial reporting quality and cost of capital.. Journal of Emerging Technologies in Accounting. Downey, D. H., Bedard, J. C. (2018). Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory. Graham, L., Bedard, J. C., Dutta, S. (2018). Managing Group Audit Risk in a Multi-Component Audit Setting. International Journal of Auditing. Cannon, N. H., Bedard, J. C. (2017). Auditing Challenging Fair Value Measurements: Evidence from the Field. The Accounting Review. Zhao, Y., Hoitash, R., Bedard, J. C. (2017). SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements. Auditing: A Journal of Practice & Theory. , (36) 4 151–177. Bedard, J. C., Graham, L. (2015). Internal Control Deficiencies in Tax Reporting: A Detailed View. Accounting Horizons, (29) 4 917-942. Schnader, A., Bedard, J. C., Cannon, N. H. (2015). The principal-agent dilemma: Reframing the auditor's role using stakeholder theory. Accounting and the Public Interest. Westermann, K., Bedard, J. C., Earley, C. (2015). Learning the “craft" of auditing: A dynamic view of auditors' on-the-job learning. Contemporary Accounting Research, (32) 3 864-896. Hsieh, T., Bedard, J. C., Johnstone, K. (2014). CEO overconfidence and earnings management. Journal of Business, Finance and Accounting, (41) 9 & 10 1243–1268. Bedard, J. C., Hoitash, R., Hoitash, U. (2014). Chief Financial Officers as Inside Directors. Contemporary Accounting Research. 31 (3) 787-817. Bedard, J. C., Cannon, N., Schnader, A. L. (2014). The Changing Face of Auditor Reporting in the Broker-Dealer Industry. Current Issues in Auditing. 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. 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., 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. Arnold, V., Bedard, J. C., Phillips, J., Sutton, S. G. (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., 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., 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., 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., Graham, L. (2011). Factors associated with severity classification of Sarbanes-Oxley Section 404 internal control deficiencies. The Accounting Review, (86) 3 825-855. Arnold, V., Bedard, J. C., Phillips, J., Sutton, S. G. (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. 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. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing, (4) 1 C12-19. 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. 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. Sutton, S. G., Arnold, V., Bedard, J. C., Phillips, J. (2010). Where do investors prefer to find nonfinancial information?. Journal of Accountancy. (Link)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. 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. 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. 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)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, 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. Ettredge, M., Bedard, J. C., Johnstone, K. (2008). Empirical tests of auditing budget dynamics. Behavioral Research in Accounting, (20) 2 1-18. 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. 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)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. 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)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. 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. 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., Johnstone, K. (2007). Using electronic audit workpaper systems: task analysis, learning and resistance. Advances in Accounting Behavioral Research, (10) 29-53. 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., Powers, W., Jackson, C., Graham, L. (2005). Issues and risks in performing SysTrust engagements. International Journal of Accounting Information S, (6(1)) 55-79. 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., Graham, L., Jackson, C. (2005). Systems risk factors and audit planning. International Journal of Auditing, (9(2)) 147-163. Johnstone, K., Bedard, J. C., Ettredge, M. (2004). The effect of competitive bidding on engagement planning and pricing. Contemporary Accounting Research. Spring 25-54. 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. Johnstone, K., Bedard, J. C. (2004). Auditors' portfolio management decisions. Journal of Accounting Research. September 659-690. Graham, L., Bedard, J. C. (2003). Fraud risk factors and audit planning. International Journal of Auditing. March 55-70. 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. 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. 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., 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. 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. 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). When are two (or more) auditors better than one? Methods to improve group decision making in auditing. The CPA Journal. February 56-57. Bedard, J. C., Maroney, J. (2000). Analytical procedures. Encyclopedia of Business and Finance. New York: McMillan Reference. 33-36. 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. 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. WinterBedard, 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., 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., 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., 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., 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., Landsittel, D. (1997). Fraud and the auditor: Current developments and ongoing challenges. The Auditor's Report. Fall 3-4. 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
Andiola, L. M., Bedard, J. C., Hux, C. (2017). Writing a Literature Review in Behavioral Accounting Research In Theresa Libby & Linda Thorne, (Eds.) Routledge Companion to Behavioral Research in Accounting. 473-485. Abdington, OX: Routledge CompanionsBedard, J. C., Graham, L. (2014). Reporting on internal control In , (Eds.) The Routledge Companion to Auditing.
Conference Papers
Bedard, J. C., Hoitash, R., Hoitash, U. (2007). Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World, Philadelphia Accounting Research Consortium.
Presentations
Bedard, J. C., Hux, C., Noga, T. J. (2019). “Contracting and Knowledge Sharing in Auditor-Provided Non-Audit Tax Services: Experiences of Audit and Tax Personnel” Presented at the American Taxation Association Behavioral Tax Symposium Washington DC Bedard, J. C., Downey, D. H. (2019). “Do Use of Foreign Auditor Personnel and Lead Engagement Partner Incentives Affect Audit Quality for U.S. Multinational Companies?” Presented at the Maastricht University Departmental WorkshopBedard, J. C., Downey, D. H. (2019). “Do Use of Foreign Auditor Personnel and Lead Engagement Partner Incentives Affect Audit Quality for U.S. Multinational Companies?” Presented at theInternational Symposium on Audit Research Boston, MA Stuart, A., Bedard, J. C., Clark, C. (2018). “ The value of assurance and ethics in difficult times: Corporate social responsibility disclosures and investor decisions. ” Presented at theInternational Symposium on Auditing Research Maastricht, the Netherlands Stuart, A., Bedard, J. C., Clark, C. (2018). “The value of assurance and ethics in difficult times: Corporate social responsibility disclosures and investor decisions. ” Presented at the British Accounting and Finance Association Auditing and Assurance Conference Dublin, Ireland Bedard, J. C., Hux, C. T., Noga, T. J. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the Accountancy Department Scholarly Activities Committee Bentley Bedard, J. C., Andiola, L. M. (2017). “Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback. ” Presented at the Monash University Invited presentation Melbourne, Australia Bedard, J. C., Andiola, L. M., Kremin, J. (2017). “On-the-job coaching behaviors of audit supervisors and subordinates’ commitment to the firm” Presented at the Accountancy Department Scholarly Activities Committee Bentley Bedard, J. C., Noga, T. J., Hux, C. T. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the U. of Connecticut Accounting Department Research Workshop Storrs, CT Bedard, J. C., Noga, T. J., Hux, C. T. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the Accounting Group, Northeastern University Research Workshop Boston Bedard, J. C., Noga, T. J., Hux, C. T. (2017). “Colleagues or "frenemies”? interactions between auditors and tax specialists in audit and non-audit services contexts. ” Presented at the Culverhouse School of Accounting, University of Alabama Research Workshop Tuscaloosa, AL Bedard, J. C., Downey, D. (2016). “Coordination and communication challenges in global group audits” Presented at the Virginia Commonwealth University Accounting Research Workshop Richmond, VA Bedard, J. C., Downey, D. (2016). “Coordination and communication challenges in global group audits” Presented at the Clemson University Accounting Reearch Workshop Clemson SC Downey, D. H., Bedard, J. C. (2015). “Coordination and communication challenges in global group audits. ” Downey, D. H., Bedard, J. C. (2015). “Coordination and communication challenges in global group audits” Presented at the International Symposium in Auditing Research International Symposium in Auditing Research Boston Andiola, L. M., Bedard, J. C. (2015). “What happens after audit review? Examining the attitudes and actions of staff auditors (current title)” Presented at the International Symposium in Auditing Research International Symposium in Auditing Research Boston Downey, D. H., Bedard, J. C. (2015). “Coordination and communication challenges in global group audits. ” Zhao, Y., Hoitash, R., Bedard, J. C. (2014). “Audit effort and misstatement prevention: The role of internal control attestation” Zhao, Y., Hoitash, R., Bedard, J. C. (2014). “The audit quality benefits of mandatory auditor attestation on internal control over financial reporting” Zhao, Y., Bedard, J. C., Hoitash, R. (2014). “When Does SOX 404 Benefit Financial Reporting Quality? ” Bedard, J. C., Schnader, A. L., Cannon, N. (2014). “Internal Controls in the Broker-Dealer Industry” Presented at the University of Arkansas Accounting Research WorkshopBedard, J. C., Cannon, N. (2014). “Evidence from auditors about auditing fair value measurements” Bedard, J. C., Cannon, N. (2014). “Evidence from auditors about auditing fair value measurements” Presented at the University of Wisconsin Research workshop Madison Wisconsin Bedard, J. C., Schnader, A. L., Cannon, N. H. (2013). “Internal control reporting in the broker-dealer Industry: Determinants and consequences” 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 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 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 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` Internation Symposium for Audit Research Sydney Australia 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” 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 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 Bentley SAC Meeting Waltham, MA Schnader, A. L., Bedard, J. C., Cannon, N. (2012). “Auditor alignment and internal control quality in the broker-dealer industry.” 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 2012 Annual Meeting Washington, D.C. Bedard, J. C., Graham, L., Cleary, R. J., Dutta, S. (2012). “Controlling multilocation audit risk. ” Bedard, J. C., Cannon, N. (2012). “Evidence from auditors about auditing fair value measurements.” 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 Research seminar Blacksburg, VA 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 Annual Congress Rome, Italy 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 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 Midyear Conference Albuquerque, NM Bedard, J. C. (2011). “Changing the Independent Auditor’s Opinion” Presented at the Public Companies Accounting Oversight Board PCAOB Research Conference Washington DC Bedard, J. C. (2011). “Audit firm governance” Presented at the European Accounting Research Symposium EARNet Symposium Bergen Norway Bedard, J. C., Westermann, K., Earley, C. (2011). “Learning the “craft of auditing”: Partner perspectives on apprenticeship and on-the-job learning” Presented at theInternational Symposium on Auditing Research Quebec City, QC, Canada Bedard, J. C. (2011). “What makes financial statements reliable?” Presented at the American Accounting Association / Chartered Accountants of England and Wales 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 Annual meeting Denver, CO Cannon, N., Bedard, J. C. (2011). “A Field Investigation of Auditing Fair Values” Presented at the Brigham Young University 2011 BYU Accounting Research Symposium Provo, UT 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 Doctoral Colloquium Lexington, KY 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 Research Seminar Sydney, Australia 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 Research seminar Montreal, Quebec, Canada Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2010). Presented at theEnterprise 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 theBoston 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. (2008). Bedard, J. C. (2008). Bedard, J. C. (2008). 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., 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” Presented at theAccounting, 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” Presented at the2008 International Symposium on Auditing Research Pasenda Bedard, J. C., Graham, L. (2008). “Detection and reporting of internal control deficiencies under Section 404 of the Sarbanes-Oxley Act” Presented at the2008 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. ” 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 thePhiladelphia Accounting Research Consortium Philadelphia 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., Sutton, S., Arnold, V., Phillips, J. (2007). “Information use, risk, and stock price predictions among professional and nonprofessional investors” Bedard, J. C., Johnstone, K., Ettredge, M. (2007). “Empirical tests of audit budget ratcheting” Presented at theAAA Annual Meeting Chicago, Illinois 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 theAuditing 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 theInterntional 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” 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” Bedard, J. C., Johnstone, K., Ettredge, M. (2005). “Empirical tests of audit budget ratcheting” Presented at theABO Research Conference Atlanta, Georgia 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” Johnstone, K., Bedard, J. C. (2003). “Auditors' portfolio management decisions” Bedard, J. C., Graham, L., Jackson, C. (2003). “Systems risk factors and audit planning” Presented at theMidyear Conference of the Auditing Section of the American Accounting Association Huntington Beach, CA Johnstone, K., Bedard, J. C. (2003). “Auditors' portfolio management decisions” Johnstone, K., Bedard, J. C. (2003). “Auditors' portfolio management decisions” Presented at theInternational Symposium on Auditing Research Pasadena, CA Johnstone, K., Bedard, J. C. (2003). “Auditors' portfolio management decisions” 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” Bedard, J. C., Graham, L. (2002). “Fraud risk factors and audit planning” Presented at theAccounting 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 theConference of the Accounting Association of Australia and New ZealandBedard, 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 theInternational 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 theNew England Behavioral Accounting Research SeriesBedard, 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 theNortheast Regional Meeting of the American Accounting AssociationBedard, 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 theResearch Forum of the 2002 Midyear Meetings of the AAA Auditing SectionBedard, 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 evaluation and risk adaptation in client acceptance decisions” Presented at theProceedings of the 14th Symposium on Auditing Research University of Illinois Johnstone, K., Bedard, J. C. (2001). “Risk and market factors affecting client acceptance decisions” Presented at theInterntional Symposium on Auditing Research Singapore Johnstone, K., Bedard, J. C. (2001). “Risk and market factors affecting client acceptance decisions” Presented at theConference of the AAANZ Auckland, New Zealand 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 theAAA Annual MeetingJohnstone, 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 theUniversity of Illinois Symposium on Auditing Research University of Ilinois Bedard, J. C., Ettredge, M., Johnstone, K. (2000). “The role of competitive bidding in the market for initial attest engagements” Presented at theInternational Symposium on Auditing Research Maastricht, Netherlands 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., Johnstone, . (2000). “Engagement planning, bid pricing, and client response: The effects of risk and market context in initial attest engagements” Presented at theAuditing Section Midyear MeetingBedard, J. C., Ettredge, M., Johnstone, K. (2000). “The role of competitive bidding in the market for initial attest engagements” Presented at theAAA Annual Meeting Philadelphia, PA 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 theNew England Behavioral Accounting Research SeriesBedard, J. C., Graham, . (1998). “The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice” Presented at theAAA Annual MeetingBedard, J. C., Johnstone, ., Biggs, . (1998). “Auditors' generation of financial reporting alternatives: Context and knowledge effects” Presented at theAAA Midyear Auditing MeetingBedard, J. C., Graham, . (1998). “The effects of decision aid orientation, client financial health and audit experience on risk identification in audit practice” Presented at theInternational 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, ., Bierstaker, . (1997). “Analytical procedures research: Implications for auditor education and practice” Presented at theNortheast Regional AAA MeetingBedard, J. C., Rosman, . (1997). “Lenders' strategy selection in loan structure decisions” Presented at theNortheast and Western Regional Meetings of the AAABedard, J. C., Biggs, ., Bierstaker, . (1997). “Analytical procedures research: Implications for auditor education and practice” Presented at theAAA Midyear Auditing MeetingBedard, J. C., Johnstone, ., Biggs, . (1997). “Auditors' generation of financial reporting alternatives: Context and knowledge effects” Presented at theInternational Symposium on Auditing ResearchBedard, J. C., Biggs, ., Maroney, . (1997). “Group processes and performence in analytical procedures” Presented at theAccounting Behavior and Organizations Research ConferenceBedard, J. C., Biggs, ., Maroney, . (1997). “Group processes and performence in analytical procedures” Presented at theAAA Annual MeetingBedard, J. C., Johnstone, ., Biggs, . (1996). “Auditors' generation of financial reporting alternatives: Context and knowledge effects” Presented at theNortheast Regional AAA MeetingBedard, J. C., Wright, . (1996). “Decision processes associated with auditors' evidential planning strategies” Presented at theInternational Symposium on Audit ResearchBedard, J. C., Biggs, ., Johnstone, . (1996). “Framing effects and output inference in concurring partner review” Presented at theDeloitte & Touche U. of Kansas Auditing Symposium University of Kansas 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., 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” Presented at theAAA Annual MeetingBedard, J. C., Johnstone, ., Biggs, . (1996). “Auditors' generation of financial reporting alternatives: Context and knowledge effects” Presented at theAAA Annual MeetingBedard, J. C., Bierstaker, ., Biggs, . (1995). “Problem representations and performance in analytical procedures” Presented at theMidyear Auditing MeetingBedard, J. C., Maroney, . (1995). “Auditors' treatment of inconsistent evidence during hypothesis evaluation” Presented at theResearch Forum of the 1995 Annual AAA MeetingBedard, 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., Bierstaker, ., Biggs, . (1994). “Problem representations and performance in analytical procedures” Presented at theMaastricht Audit Research Symposium Maastricht, The Netherlands Bedard, J. C., Wright, . (1994). “The effect of prior audit adjustments and current risk factors on auditors' evidential planning strategies” Presented at theABO Section Research ConferenceBedard, J. C., Biggs, ., DiPietro, . (1993). “The impact of auditor analytical procedures hypotheses and management representations on audit planning decisions” Presented at theAAA Annual MeetingBedard, J. C., Graham, . (1993). “Auditors' knowledge organization: observations from audit practice and their implications” Presented at theNortheast Regional AAA MeetingBedard, J. C., Graham, . (1993). “Auditors' knowledge organization: observations from audit practice and their implications” Presented at theResearch Forum of the AAA Annual MeetingBedard, J. C., Wright, . (1992). “The effect of prior audit adjustments and current risk factors on auditors' evidential planning strategies” Presented at theUniversity 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 theAccounting, Organzations, and Society Conference on Decision Making, Cognitive Science, and AccountingBedard, J. C., Biggs, . (1990). “The effect of domain-specific experience on evaluation of management representations in analytical procedures” Presented at theUniversity of Illinois Symposium on Auditing Research University of Illinois 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 theMid-Atlantic Regional AAA MeetingBedard, J. C., Biggs, . (1990). “The effect of domain-specific experience on evaluation of management representations in analytical procedures” Presented at theAAA Annual MeetingBedard, J. C., Biggs, . (1989). “Pattern recognition, hypothesis generation, and auditor performance of analytical procedures” Presented at theAudit Judgment Symposium University of Southern California Bedard, J. C., Biggs, . (1988). “Pattern recognition, hypothesis generation, and auditor performance of analytical procedures” Presented at theAAA Annual MeetingBedard, J. C., Biggs, . (1988). “Pattern recognition, hypothesis generation, and auditor performance of analytical procedures” Presented at theBoston Accounting Research ColloquiumBedard, J. C., Wen, . (1988). “A comparison of the efficiency effects of prospective reimbursement systems through data envelopment analysis” Presented at theNortheast AAA MeetingBedard, 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 theTIMS-ORSA Annual MeetingBedard, J. C. (1987). “An archival survey of audit program planning” Presented at theNortheast Regional AAA MeetingService
Department Service
Committee Chair for Accountancy Department Ph.D. Program Committee 2005 - 2017Committee Chair for Scholarly Activities Committee 2015 - 2016Committee Chair for Accountancy Department Trustee Professor Search Committee 2015 - 2016Committee Chair for Scholarly Activities Committee 2005 - 2014Committee Chair for Accountancy Department Trustee Professor Search Committee 2013 - 2013Committee Chair for Accountancy Department 2013 - 2013Committee Member for Financial Reporting Curriculum Committee 2008 - 2010Committee Chair for Faculty Recruiting Committee 2008 - 2008Committee Member for Auditing-AIS Curriculum Committee 2005 - 2008University Service
Committee Member for Ph.D. Council 2007 - 2018Committee Member for University Research Council 2014 - 2016Committee Chair for Ph.D. Director Search Committee 2014 - 2014Committee Member for Research Council 2012 - 2013Committee Member for Business Dean Search Committee 2010 - 2011Task Force Member for New MBA Program Design Task Force 2010 - 2010Committee Member for Research Committee 2005 - 2008Professional Service
Editorial Review Board Member for Audting: A Journal of Practice & Theory 2011 - PresentEditorial Review Board Member for Current Issues in Auditing 2007 - PresentCommittee Member for Access to Audit Personnel Scientific Review Committee, Center for Audit Quality 2017 - 2019Committee Member for Accounting Academic Sounding Board, Center for Audit Quality 2017 - 2019Editorial Review Board Member for International Journal of Auditing 2017 - 2019Editorial Review Board Member for Accounting & Finance 2011 - 2019Committee Member for American Accounting Association Lifetime Service Award Committee 2015 - 2017Committee Member for American Accounting Association Auditing Section, Outstanding Auditing Educator Award Committee 2016 - 2016Editorial Review Board Member for Behavioral Research in Accounting 2011 - 2016Editorial Review Board Member for The Accounting Review 2008 - 2016Editorial Review Board Member for European Accounting Review 2012 - 2015Committee Member for Notable Contributions to the Auditing Literature Award Committee, American Accounting Association, Auditing Section 2014 - 2014Committee Member for American Accounting Association Auditing Section Nominations Committee 2013 - 2013Officer, Vice President for American Accounting Association 2009 - 2011Chairperson for American Accounting Association, Publications Committee 2009 - 2011Editor (Associate), Journal for Auditing: A Journal of Practice & Theory 2008 - 2011Participant for Grant Thornton LLP Academic Roundtable 2008 - 2010Task Force Member for American Accounting Association 2009 - 2009Historian for American Accounting Association - Auditing Section 2008 - 2009Task Force Member for American Accounting Association - 2008Conference/Workshop Organizer for American Accounting Association - Accounting, Behavior and Organizations Section 2008 - 2008Committee Chair for American Accounting Association - Auditing Section 2005 - 2007Committee Chair for American Accounting Association 2006 - 2006Committee Chair for American Accounting Association - Auditing Section - 2005Committee Member for American Accounting Association 2005 - 2005Officer, President/Elect/Past for American Accounting Association - Auditing Section 2002 - 2005Committee Chair for American Accounting Association - Auditing Section - 2004Committee Member for American Accounting Association 2002 - 2003Committee Member for American Accounting Association - Auditing Section 2000 - 2002Faculty in Residence for BDO Seidman LLP, National Assurance Group 2001 - 2001Officer, Secretary for American Accounting Association - Auditing Section 1998 - 2000Committee Member for American Accounting Association 1998 - 1998Committee Member for American Accounting Association 1994 - 1997Committee Member for American Accounting Association 1994 - 1995Committee Chair for American Accounting Association - Auditing Section 1992 - 1994