Kerri-Ann Sanderson

Kerri-Ann Sanderson

  • Darald and Juliet Libby Professor and Associate Professor, Accounting
  • Darald R. and Juliet R. Libby Professor of Accounting
  • Ph.D. in Accounting, Georgia State University
  • Master of Professional Accounting in Accounting Information Systems, University of Texas at Austin
  • Bachelor of Science in Accounting, Barry Univeristy

Teaching Interests

Accounting Information Systems, Sustainability Issues in Accounting

Research Interests

Auditor Judgement and Decision Making, Audit Data Analytics, Sustainability Issues, Internal Controls

Consulting/Practice Interests

Auditing

Bio

Kerri-Ann Sanderson, Phd, CPA is an associate professor in the Department of Accounting at Bentley University. She is a former Big4 auditor and is a certified public accountant (CPA) with over 10 years of experience in public accounting, internal auditing and corporate budgeting with Fortune 500 companies. Her research focus is in experimental-behavioral auditing topics specifically in the areas of auditor judgment and decision making, and audit analytics. Kerri-Ann's research is published in leading journals such as Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and Journal of Information Systems. She serves on the editorial boards of Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Accounting Horizons, Current Issues in Auditing, and Journal of Information Systems. Her teaching interest is in accounting information systems and sustainability issues in accounting. 

Professional Memberships

  • American Accounting Association 2008-08-01 - Present
  • KPMG PHD Project Accounting Association 2008-08-01 - Present
  • Institute of Internal Auditors 2015-08-01 - 2018-12-31

    • Awards and Honors

  • Innovation in Teaching, Bentley University
  • AAA Journal of Information Systems Best Paper Award, AAA Journal of Information Systems
  • Auditing Section 2022 Mid-Year Meeting Best Behavioral Paper, American Accounting Association
  • AAA Auditing Section Mid-Year Meeting Best Behavioral Paper, AAA Auditing Section
  • Outstanding Scholarly Contribution, Bentley University
  • Faculty Affairs Committee, Bentley University
  • Faculty Affairs Committee, Bentley University
  • Faculty Affairs Committee, Bentley University

    • Scholarly Contributions and Creative Productions

    Journal Articles

  • Sanderson, K., Barr-Pulliam, D., Mason, S. (2025). The Joint Effects of Specialization and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict. Auditing: A Journal of Practice and Theory
  • Sanderson, K., Christensen, T., Rose, A., Rose, J. (2022). Effects of data visualizations on jurors’ judgments. Behavioral Research in Accounting, (34) 1 23-41.
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2022). Effects of Uncertainty Visualization on Attention, Arousal and Auditor Judgment. Behavioral Research in Accounting, (34) 1 113-139.
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2022). Effects of Data Visualization Choices on Psychophysiological Responses, Judgment and Audit Quality. Journal of Information Systems, (36) 1 53-79.
  • Barr-Pulliam, D., Brown, H., Sanderson, K. (2022). The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence. Auditing: A Journal of Practice and Theory, (41) 1 25-48.
  • Joe, J., Luippold, B., Sanderson, K. (2022). Does susceptibility to the numerosity heuristic impact juror assessments of auditors’ liability?. Contemporary Accounting Research, (39) 1 87-116. (Link)
  • Sanderson, K., Rose, A., Rose, J., Thibodeau, J. C. (2017). When should audit firms introduce analyses of Big Data into the audit process?. Journal of Information Systems, (Volume 31) 3 81-99. (Link)
  • Earley, C., Hooks, K., Joe, J., Polinski, P., Rezaee, Z., Roush, P., Sanderson, K., Wu, Y. (2017). The Auditing Standards Committee of the Auditing Section of the American Accounting Association’s Response to the International Auditing and Assurance Standard’s Board’s Invitation to Comment: Enhancing Audit Quality in the Public Interest. Current Issues in Auditing, (11) 1 C1-C25. (Link)
  • Joe, J., Janvrin, D., Barr-Pulliam, D., Mason, S., Pitman, M., Sanderson, K., Wu, Y. (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on PCAOB Staff Consultation Paper No. 2015-01, The Auditors’ Use of the Work of Specialists. Current Issues in Auditing, (9) 2 C18-C37. (Link)

    • Digital and Electronic Media, Social Media, Blogs, Podcasts

  • Sanderson, K. 2019. "Specialists’ Fair Value Estimation for Complex Financial Instruments"

    • Other Scholarly Work

  • Sanderson, K. (2019). Report to the IAASB, IAAER, and ICAS Foundation - Unlocking the black box of fair value measurement for financial instruments: The role and perspectives of accounting firm-employed specialists. ICAS and International Auditing and Assurance Standards Board (Link).

    • Presentations

  • Sanderson, K., Joe, J., Maksymov, E. (2024). “Becoming Partner While Black: The Black Accountant‚Äôs Experience in the Climb to Partnership” Presented at the American Accounting Association AAA Audit Section Mid Year Meeting
  • LeBlanc, J., Moriarty, J., Xia, L., Sanderson, K. (2024). “Force for Good Survey Data Session” Presented at the Bentley University Bentley's Annual Learning and Teaching Colloquium Waltham, MA
  • Sanderson, K., Joe, J., Maksymov, E. (2023). “Becoming Partner While Black: The Black Accountant‚Äôs Experience in the Climb to Partnership” Presented at the European Institute for Advaned Studies in Management EIASM Accounting Qualitative Conference
  • Sanderson, K., Barr-Pulliam, D., Joe, J., Mason, S. (2023). “How Valuation Specialists Influence Fair Value Measurements” Presented at the Accounting and Finance Association of Australia and New Zealand AFAANZ Conference
  • Sanderson, K., Barr-Pulliam, D., Joe, J., Mason, S. (2023). “How Valuation Specialists Influence Fair Value Measurements” Presented at the University of Virginia Qualitative Accounting Research Conference
  • Sanderson, K., Joe, J., Maksymov, E. (2023). “Becoming Partner While Black: The Black Accountant‚Äôs Experience in the Climb to Partnership” Presented at the Bentley University Bentley University Scholarly Activities Council
  • Sanderson, K., BArr-Pulliam, D., Joe, J., Mason, S. (2021). “The Effect of Valuation Specialists' Role on their Judgements” Presented at the Bentley University Bentley University Scholarly Activities Council
  • Sanderson, K., BArr-Pulliam, D., Joe, J., Mason, S. (2021). “The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments” Presented at the Bentley University Bentley University Scholarly Activities Council
  • Sanderson, K., BArr-Pulliam, D., Joe, J., Mason, S. (2021). “The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments” Presented at the American Accounting Association Auditing Section Mid-Year Meeting
  • Sanderson, K., BArr-Pulliam, D., Joe, J., Mason, S. (2021). “The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments” Presented at the University of Hawaii at Manoa Hawaiian Academic Research Conference
  • Sanderson, K., Barr-Pulliam, D., Mason, S. (2020). “Should I Stay or Should I Go?: The Joint Effects of Valuation Specialists‚Äô Domain Knowledge and Employer Type on Perceptions of Organizational-Professional Conflict” Presented at the Bentley Accounting Department Bentley Scholarly Activities Council
  • Sanderson, K., Barr-Pulliam, D., Mason, S. (2020). “Should I Stay or Should I Go?: The Joint Effects of Valuation Specialists‚Äô Domain Knowledge and Employer Type on Perceptions of Organizational-Professional Conflict” Presented at the University of Hawaii at Manoa Hawaiian Accounting Research Conference Hawaii
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2019). “Psychophysiological responses to data visualization and visualization effects on auditors‚Äô judgments and audit quality” Presented at the International Symposium for Auditing Research International Symposium for Auditing Research Boston, MA
  • Sanderson, K., Barr-Pulliam, D., Mason, S. (2019). “Toward occupational closure: A study of professionalism and its implications among valuation service providers” Presented at the International Symposium for Auditing Research International Symposium for Auditing Research Boston, MA
  • Sanderson, K., Barr-Pulliam, D., Brown, H. (2019). “The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence” Presented at the Bentley Accounting Department Bentley Scholarly Activities Council
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2019). “Psychophysiological responses to data visualization and visualization effects on auditors‚Äô judgments and audit quality” Presented at the American Association of Accounting AAA Auditing Mid-Year Meeting Nashville, Tennessee
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2019). “Psychophysiological responses to data visualization and visualization effects on auditors‚Äô judgments and audit quality” Presented at the University of Hawaii at Manoa Hawaiian Accounting Research Conference Hawaii
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2018). “Psychophysiological responses to data visualization and visualization effects on auditors‚Äô judgments and audit quality” Presented at the Bentley University Bentley Scholarly Activities Council Bentley University
  • Sanderson, K., Joe, J., Luippold, B. (2018). “Can Ignoring Regulatory Advice Limit Auditors‚Äô Legal Liability?” Presented at the American Accounting Association AAA Accounting Behavior and Organizations Phoenix, AZ
  • Sanderson, K., Barr-Pulliam, D., Brown, H. (2016). “How does auditors‚Äô use of audit data analytics affect perceptions of audit quality and assurance?” Presented at the Bentley Accounting Department Bentley Scholarly Activities Council
  • Sanderson, K., Barr-Pulliam, D., Brown, H. (2016). “How does auditors‚Äô use of audit data analytics affect perceptions of audit quality and assurance?” Presented at the American Accounting Association AAA Diversity Section Mid-Year Meeting Orlando, FL
  • Sanderson, K., Joe, J., Luippold, B. (2016). “When the PCAOB‚Äôs guidance increases auditors‚Äô liability exposure” Presented at the International Symposium on Auditing Research International Symposium on Auditing Research Singapore
  • Sanderson, K., Rose, J., Rose, A., Thibodeau, J. (2016). “When should audit firms introduce analyses of Big Data into the audit process?” Presented at the Bentley Accounting Department Bentley Scholarly Activities Council

    • Service

    Service: Department

  • Mentor (Student) for Propective Student Open House - 2024-10-31
  • Committee Member for Accounting Department Strategic Plan Committee 2022-09-01 - 2024-01-31
  • Mentor (Student) for Bentley Beta Alpha Psi Ceremony - 2022-11-29
  • Mentor (Student) for MSA Fellows Program Faculty Mentor 2022-08-01 - Present
  • Committee Chair for Develop AC225 ESG in Financial Reporting Course 2022-02-01 - 2022-10-31
  • for Develop AC215 Performance Measurement Course 2022-01-01 - 2022-05-31
  • Mentor (Student) for Bentley Beta Alpha Psi Ceremony - 2022-05-01
  • Committee Chair for Accounting Course Credit Evaluation 2020-09-01 - Present
  • Task Force Member for Towards a More Inclusive MSA Program 2020-09-01 - 2022-08-31
  • Committee Member for MSA+A Course Development 2020-12-01 - 2021-05-31
  • Committee Member for ISAC Major Promotion Event Organization - 2021-02-28
  • Task Force Member for GB 212 Course Asynchronous Video Development - 2020-12-31
  • Team Member for Faculty Tribute to Seniors - 2020-05-31
  • member for AACSB Faculty Interview - Department Representative - 2020-04-07
  • Mentor (Student) for Bentley Beta Alpha Psi Ceremony - 2020-04-05
  • Committee Member for ISAC Major Promotion Event - 2020-02-28
  • Committee Member for ISAC Major Promotion Event - 2019-01-31
  • Committee Member for Dean Search Committee - 2018-11-30
  • Mentor (Student) for ISAC Major Promotion Event - 2018-01-31
  • Mentor (Student) for ISAC Major Promotion Event - 2017-02-08
  • Mentor (Faculty) for PwC Case Challenge 2016-10-25 - 2016-11-10
  • Mentor (Student) for ISAC Major Promotion Event - 2016-01-26
  • Committee Member for Auditing / Accounting Information Systems 2015-01-01 - Present

    • Service: Professional

  • Committee Member for AAA Auditing Section: Communications Committee 2024-07-01 - Present
  • Officer, Other Officer for PhD Project Accounting Students Doctoral Association 2023-08-01 - Present
  • Committee Member for AAA Auditing Section: Dissertation Award Committee 2023-07-01 - Present
  • Editorial Review Board Member for Behavioral Research in Accounting 2023-07-01 - Present
  • Editorial Review Board Member for Auditing: A Journal of Practice and Theory 2022-01-01 - Present
  • Committee Chair for PhD Project Accounting Faculty Alumni Association - Faculty Mentor 2022-01-01 - Present
  • Conference/Workshop Organizer for The PhD Project 2022-06-22 - 2022-06-24
  • Editorial Review Board Member for Accounting Horizons 2021-06-01 - Present
  • Editorial Review Board Member for Current Issues in Auditing Journal 2021-06-01 - Present
  • Editorial Review Board Member for Journal of Information Systems 2021-06-01 - Present
  • Committee Member for AAA Accounting Behavior and Organizations Section Publications Committee 2020-09-01 - 2023-07-31
  • Committee Member for AAA Auditing Section Communications Committee 2021-07-01 - 2022-07-31
  • Committee Member for PhD Project Accounting Faculty Alumni Association 2020-07-01 - 2021-12-31
  • Conference/Workshop Session Chair for AAA Diversity Section 2016-10-29 - 2016-10-30
  • Committee Member for Auditing Standards Committee of the Auditing Section of the American Accounting Association (AAA) 2016-05-01 - 2016-07-31
  • Committee Member for Auditing Standards Committee of the Auditing Section of the American Accounting Association (AAA) 2015-06-01 - 2015-07-31

    • Service: Ph.D. Advising

  • Supervisor 2023/02 - Present
  • Supervisor 2023/02 - Present
  • Supervisor 2023/02 - Present
  • Committee Member 2022/02 - 2023/01

    • Service: University

  • Member of training team for Teaching Development for Bentley PhD Students 2023-05-17 - 2023-05-22
  • University Senate for Accounting Department Senate Representative 2022-08-01 - Present
  • Committee Member for Bentley Teaching and Learning Council 2022-08-01 - Present
  • Mentor (Faculty) for Faculty and Staff of Color Peer Program 2022-03-01 - Present
  • Member of training team for Teaching Development for Bentley PhD Students 2022-05-16 - 2022-05-18
  • Presenter for Bentley Learning and Teaching Colloquium 2022-05-17 - 2022-05-17
  • Committee Member for Business Dean Search Committee 2021-08-01 - 2021-11-30
  • Task Force Member for Bentley Racial Justice Task Force - Assessment Committee 2020-08-01 - 2021-05-31
  • for Bentley Brand Faculty Focus Group 2019-09-24 - 2019-10-04
  • Recruiting for Business PhD Program for KPMG Foundation PhD Project Annual Conference 2015-11-19 - 2015-11-20