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, 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 - PresentKPMG PHD Project Accounting Association 2008 - PresentInstitute of Internal Auditors 2015 - 2018Awards and Honors
2022, Auditing Section 2022 Mid-Year Meeting Best Behavioral Paper, American Accounting Association2019, Outstanding Scholarly Contribution, Bentley University2017, Faculty Affairs Committee, Bentley University2016, Faculty Affairs Committee, Bentley University2015, Faculty Affairs Committee, Bentley UniversityPublications
Journal Articles
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)
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 CouncilSanderson, 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 CouncilSanderson, 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 MeetingSanderson, 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 ConferenceSanderson, 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 CouncilSanderson, 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 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 CouncilSanderson, 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., 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. (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 CouncilSanderson, 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 CouncilSanderson, 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 CouncilService
Department Service
Mentor (Student) for MSA Fellows Program Faculty Mentor 2022 - PresentCommittee Chair for Student Transfer Credit Evaluation 2020 - PresentTask Force Member for Towards a More Inclusive MSA Program 2020 - PresentCommittee Member for Auditing / Accounting Information Systems 2015 - PresentFaculty Attendee for Bentley Beta Alpha Psi Ceremony - 2022Committee Chair for Develop AC225 ESG in Financial Reporting Course 2022 - 2022Develop AC215 Performance Measurement Course 2022 - 2022Faculty Attendee for Bentley Beta Alpha Psi Ceremony - 2022Committee Member for MSA+A Course Development 2020 - 2021Committee Member for ISAC Major Promotion Event Organization - 2021Task Force Member for GB 212 Course Asynchronous Video Development - 2020Team Member for Faculty Tribute to Seniors - 2020member for AACSB Faculty Interview - Department Representative - 2020Faculty Attendee for Bentley Beta Alpha Psi Ceremony - 2020Committee Member for ISAC Major Promotion Event - 2020Committee Member for ISAC Major Promotion Event - 2019Committee Member for Dean Search Committee - 2018Mentor (Student) for ISAC Major Promotion Event - 2018Mentor (Student) for ISAC Major Promotion Event - 2017Mentor (Faculty) for PwC Case Challenge 2016 - 2016Mentor (Student) for ISAC Major Promotion Event - 2016University Service
University Senate for Accounting Department Senate Representative 2022 - PresentCommittee Member for Bentley Teaching and Learning Council 2022 - PresentMentor (Faculty) for Faculty and Staff of Color Peer Program 2022 - PresentConference/Workshop Organizer for Bentley Hoffman Center for Business Ethics - John King Event - 2022Member of training team for Teaching Development for Bentley PhD Students 2022 - 2022Presenter for Bentley Learning and Teaching Colloquium 2022 - 2022Committee Member for Business Dean Search Committee 2021 - 2021Task Force Member for Bentley Racial Justice Task Force - Assessment Committee 2020 - 2021Faculty Case Reviewer for Bentley Business Bowl Case Competition - 2021Mentor (Faculty) for Bentley University Majors Fair - 2020Meeting Attendee for Discover Bentley Underrepresented Graduate Student Program - 2020Department Representative for Bentley Admitted Student Open House 2020 - 2020Other for Bentley Brand Faculty Focus Group 2019 - 2019Department Representative for Fall Open House 2018 - 2018Department Representative for Bentley Admitted Student Open House 2018 - 2018Department Representative for Fall Open House 2017 - 2017Faculty Attendee for Commencement Ceremony - 2017Department Representative for Bentley Admitted Student Open House 2017 - 2017Department Representative for Fall Open House 2016 - 2016Faculty Attendee for Convocation Ceremony - 2016Recruiting for Business PhD Program for KPMG Foundation PhD Project Annual Conference 2015 - 2015Guest Speaker for Discover Bentley - 2015Professional Service
Reviewer, Ad Hoc Reviewer for The Accounting Review 2022 - PresentEditorial Review Board Member for Auditing: A Journal of Practice and Theory 2022 - PresentEditorial Review Board Member for Accounting Horizons 2021 - PresentEditorial Review Board Member for Current Issues in Auditing Journal 2021 - PresentEditorial Review Board Member for Journal of Information Systems 2021 - PresentReviewer, Conference Paper for AAA Accounting Information Systems Section 2020 - PresentCommittee Member for AAA Accounting Behavior and Organizations Section Publications Committee 2020 - PresentCommittee Member for PhD Project Accounting Faculty Alumni Association 2020 - PresentReviewer, Conference Paper for AAA FARS Section 2019 - PresentReviewer, Conference Paper for Hawaiian Accounting Research Conference 2019 - PresentReviewer, Conference Paper for AAA Auditing Section 2016 - PresentCommittee Member for AAA Auditing Section Communications Committee 2021 - 2022Conference/Workshop Organizer for The PhD Project 2022 - 2022Reviewer, Ad Hoc Reviewer for AAA Auditing Section Journal: Auditing: A Journal of Practice and Theory 2015 - 2020Reviewer, Ad Hoc Reviewer for North East AAA Regional Meeting 2014 - 2016Conference/Workshop Session Chair for AAA Diversity Section 2016 - 2016Committee Member for Auditing Standards Committee of the Auditing Section of the American Accounting Association (AAA) 2016 - 2016Committee Member for Auditing Standards Committee of the Auditing Section of the American Accounting Association (AAA) 2015 - 2015
