Kerri-Ann Sanderson

  • Assistant Professor, Accounting
  • Ph.D. Georgia State University
  • Master of Professional Accounting University of Texas at Austin
  • Bachelor of Science Barry Univeristy

Teaching Interests

Accounting Information Systems

Research Interests

Auditor Judgement and Decision Making, Audit Data Analytics

Consulting/Practice Interests

Auditing

Bio

Kerri-Ann Sanderson, Phd, CPA is an assistant professor in the Accountancy department at Bentley University. She is a former Big4 auditor and is a certified public accountant (CPA) with 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 internal auditing. Kerri-Ann's research is published in leading journals such as Auditing: A Journal of Practice and Theory, Contemporary Accounting Research, Behavioral Research in Accounting, and Journal of Information Systems. She serves on the editorial boards of Auditing: A Journal of Practice and Theory, Accounting Horizons, Current Issues in Auditing, and Journal of Information Systems. Her teaching interest is in accounting information systems. She is an AICPA Doctoral Fellow and a KPMG Foundation PhD Project Doctoral Fellow.

Professional Memberships

  • American Accounting Association 2008 - Present
  • KPMG PHD Project Accounting Association 2008 - Present
  • Institute of Internal Auditors 2015 - 2018
  • Awards and Honors

  • 2022, Auditing Section 2022 Mid-Year Meeting Best Behavioral Paper, American Accounting Association
  • 2019, Outstanding Scholarly Contribution, Bentley University
  • 2017, Faculty Affairs Committee, Bentley University
  • 2016, Faculty Affairs Committee, Bentley University
  • 2015, Faculty Affairs Committee, Bentley University
  • Publications

    Journal Articles


  • Barr-Pulliam, D., Brown, H., Sanderson, K. (2021). 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.
  • Joe, J., Luippold, B., Sanderson, K. (2021). Does susceptibility to the numerosity heuristic impact juror assessments of auditors’ liability?. Contemporary Accounting Research, (39) 1 87-116. (Link)
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2021). Effects of Data Visualization Choices on Psychophysiological Responses, Judgment and Audit Quality. Journal of Information Systems.
  • 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)
  • 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)
  • 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)
  • Sanderson, K., Christensen, T., Rose, A., Rose, J. (). Effects of data visualizations on jurors’ judgments. Behavioral Research in Accounting. Forthcoming.
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (). Effects of Uncertainty Visualization on Attention, Arousal and Auditor Judgment. Behavioral Research in Accounting. Forthcoming.
  • Presentations

  • 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., Brown, V., Earley, C. (2020). “An Exploratory Analysis of Auditors’ Perceptions of the Firms’ Tone at the Top” Presented at the Queens University East Coast Behavioral Accounting Workshop
  • Sanderson, K., Barr-Pulliam, D., Mason, S. (2020). “Should I Stay or Should I Go?: The Joint Effects of Valuation Specialists’ 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’ 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’ 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. (2019). “Psychophysiological responses to data visualization and visualization effects on auditors’ judgments and audit quality” Presented at the American Association of Accounting AAA Auditing Mid-Year Meeting Nashville, Tennessee
  • 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., 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., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2019). “Psychophysiological responses to data visualization and visualization effects on auditors’ judgments and audit quality” Presented at the International Symposium for Auditing Research International Symposium for Auditing Research Boston, MA
  • Sanderson, K., Thibodeau, J. C., Rose, A., Rose, J., Rotaru, K. (2018). “Psychophysiological responses to data visualization and visualization effects on auditors’ 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’ Legal Liability?” Presented at the American Accounting Association AAA Accounting Behavior and Organizations Phoenix, AZ
  • Sanderson, K., Barr-Pulliam, D., Mason, S. (2017). “Competition in the market for high quality valuation service providers” Presented at the Bentley University Accounting Department Bentley Scholarly Activities Council
  • Sanderson, K., Barr-Pulliam, D., Brown, H. (2016). “How does auditors’ 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’ 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’s guidance increases auditors’ 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

    Department Service


  • Committee Chair for Student Transfer Credit Evaluation 2020 - Present
  • Task Force Member for Towards a More Inclusive MSA Program 2020 - Present
  • Committee Member for Auditing / Accounting Information Systems 2015 - Present
  • Committee Member for MSA+A Course Development 2020 - 2021
  • Committee Member for ISAC Major Promotion Event Organization - 2021
  • Task Force Member for GB 212 Course Asynchronous Video Development - 2020
  • Team Member for Faculty Tribute to Seniors - 2020
  • member for AACSB Faculty Interview - Department Representative - 2020
  • Faculty Attendee for Bentley Beta Alpha Psi Ceremony - 2020
  • Committee Member for ISAC Major Promotion Event - 2020
  • Committee Member for ISAC Major Promotion Event - 2019
  • Committee Member for Dean Search Committee - 2018
  • Mentor (Student) for ISAC Major Promotion Event - 2018
  • Mentor (Student) for ISAC Major Promotion Event - 2017
  • Mentor (Faculty) for PwC Case Challenge 2016 - 2016
  • Mentor (Student) for ISAC Major Promotion Event - 2016
  • University Service


  • Committee Member for Business Dean Search Committee 2021 - 2021
  • Task Force Member for Bentley Racial Justice Task Force - Assessment Committee 2020 - 2021
  • Faculty Case Reviewer for Bentley Business Bowl Case Competition - 2021
  • Mentor (Faculty) for Bentley University Majors Fair - 2020
  • Meeting Attendee for Discover Bentley Underrepresented Graduate Student Program - 2020
  • Department Representative for Bentley Admitted Student Open House 2020 - 2020
  • Other for Bentley Brand Faculty Focus Group 2019 - 2019
  • Department Representative for Fall Open House 2018 - 2018
  • Department Representative for Bentley Admitted Student Open House 2018 - 2018
  • Department Representative for Fall Open House 2017 - 2017
  • Faculty Attendee for Commencement Ceremony - 2017
  • Department Representative for Bentley Admitted Student Open House 2017 - 2017
  • Department Representative for Fall Open House 2016 - 2016
  • Faculty Attendee for Convocation Ceremony - 2016
  • Recruiting for Business PhD Program for KPMG Foundation PhD Project Annual Conference 2015 - 2015
  • Guest Speaker for Discover Bentley - 2015
  • Professional Service


  • Editorial Review Board Member for Auditing: A Journal of Practice and Theory 2022 - Present
  • Committee Member for AAA Auditing Section Communications Committee 2021 - Present
  • Editorial Review Board Member for Accounting Horizons 2021 - Present
  • Editorial Review Board Member for Current Issues in Auditing Journal 2021 - Present
  • Editorial Review Board Member for Journal of Information Systems 2021 - Present
  • Reviewer, Conference Paper for AAA Accounting Information Systems Section 2020 - Present
  • Committee Member for AAA Accounting Behavior and Organizations Section Publications Committee 2020 - Present
  • Committee Member for PhD Project Accounting Faculty Alumni Association 2020 - Present
  • Reviewer, Conference Paper for AAA FARS Section 2019 - Present
  • Reviewer, Conference Paper for Hawaiian Accounting Research Conference 2019 - Present
  • Reviewer, Conference Paper for AAA Auditing Section 2016 - Present
  • Reviewer, Ad Hoc Reviewer for Journal of International Accounting, Auditing and Taxation 2019 - 2020
  • Reviewer, Ad Hoc Reviewer for AAA Auditing Section Journal: Auditing: A Journal of Practice and Theory 2015 - 2020
  • Reviewer, Ad Hoc Reviewer for North East AAA Regional Meeting 2014 - 2016
  • Conference/Workshop Session Chair for AAA Diversity Section 2016 - 2016
  • Committee Member for Auditing Standards Committee of the Auditing Section of the American Accounting Association (AAA) 2016 - 2016
  • Committee Member for Auditing Standards Committee of the Auditing Section of the American Accounting Association (AAA) 2015 - 2015