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Michael Mowchan

Associate Professor - Accounting and Business Law

Contact Information

Email:  Michael_Mowchan@baylor.edu
Fax:  (254) 710-1067
Mailing Address:  One Bear Place #98002
Waco, TX  76706
Office Location:  Paul L. Foster Campus for Business and Innovation 110.07

Office Hours

By Appointment

Educational Background

  • PHD - Accounting, Arizona State University
  • PHD - Business Administration, Arizona State University
  • MBA, Indiana University Bloomington
  • BS - Accounting, Indiana University Bloomington

Work Experience

  • Assistant Professor - Accounting, Baylor University (August 2019 - Present)
  • Assistant Professor - Accounting, American University (June 2016 - July 2019)
  • Instructor - Accounting, Arizona State University (August 2011 - June 2016)
  • Audit Senior Associate, PricewaterhouseCoopers, LLP, Indianapolis, IN (August 2008 - July 2011)
  • Audit Intern, PricewaterhouseCoopers, LLP, Indianapolis, IN (June 2007 - August 2007)

Awards and Honors

  • Habicht Early Career Research Award, Hankamer School of Business - Baylor University (April 2023)
  • PwC Inquires Research Support Grant, PwC (March 2023)
  • Baylor Data Scholar, Baylor University (April 2022)
  • PwC Inquires Research Support Grant, PwC (May 2020)
  • Baylor Data Scripter Badge, Baylor University (March 2020)
  • BaylorPLUS Salute, Baylor University (October 28, 2019)
  • Best PhD student paper award, AAA Audit Midyear (January 2018)
  • American University Faculty Research Support Grant, American University (2017)
  • Accounting Doctoral Scholar Recipient, American Institute of Certified Public Accountants (2015)
  • University Graduate Fellowship, Arizona State University (2015)
  • J. Hal Reneau Memorial Fellowship, Arizona State University (2014)

Licensures and Certifications

  • Certified Public Accountant - Inactive, State of Indiana (2010 - Present)

Professional Memberships

  • American Accounting Association - ABO Section (2016 - Present)
  • American Accounting Association (2011 - Present)
  • American Accounting Association - Audit Section (2011 - Present)
  • American Institute of Certified Public Accountants (2011 - Present)

Publications

Basic or Discovery Scholarship

"Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?," Accounting Review, The, Vol. 98, No. 3, (May 2023), pp. 1-32 (coauthors: Phillip Lamoreaux, Wei Zhang).

"PCAOB Enforcement: Toothless body of law or a bite that packs a punch?," Current Issues in Auditing, (March 2023) (coauthors: Wei Zhang).

"Do Accounting Firms Change Strategy Through Office Managing Partner Appointments? Evidence from the U.S.," Accounting, Organizations and Society, (January 2023).

"The effect of geographic distance on earnings management decisions," Behavioral Research in Accounting, Vol. 34, No. 1, (June 2022), pp. 73-91 (coauthors: Matthew Hayes).

"The Effect of Form AP on Auditor Liability When Engagement Partner Disclosure Shows a History of Restatements," Accounting Horizons, Vol. 35, No. (4), (April 2021), pp. 127-142 (coauthors: Philip Reckers).

"“Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower”," Behavioral Research in Accounting, Vol. 27, No. 2, (2015), pp. 95-126 (coauthors: D. Jordan Lowe, Philip M.J. Reckers).

Presentations and Proceedings

Basic or Discovery Scholarship

"Are Audit Firms Undermining PCAOB Enforcement? Unveiling the Influence of PCAOB Enforcement when Firms Retain Sanctioned Auditors," presented at the 2024 PCAOB/TAR Registered Reports Conference, Washington, DC, June 2024 (coauthors: Meng Li, Wei Zhang, Hyun Jong Park).

"Client Cooperation to Improve the Effectiveness of New Audit Technology," presented at the AAA Annual Meeting 2022, San Diego, August 2022 (coauthors: Philip MJ Reckers).

"Accounting Firm Office Managing Partners: Driving Strategy Change," presented at the 2022 Hawaii Accounting Research Conference, University of Hawaii, January 2022.

"Audit Firm Leadership Responsibilities and Implications for Audit Quality," presented at the 2021 Spark: Meeting of the Regions, Online, May 2021 (coauthors: Timothy A. Seidel, Aleksandra “Ally” B. Zimmerman).

"Do office managing partners influence audit quality?," presented at the AAA Annual Meeting 2020, Online, August 2020.
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