Michael Mowchan

Assistant Professor - Accounting & Business Law

Contact Information

Campus Phone:  (254) 710-6381
Fax:  (254) 710-1067
Mailing Address:  One Bear Place #98002
Waco, TX  76706
Office Location:  Foster 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

  • 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)


Basic or Discovery Scholarship

"The effect of geographic distance on earnings management decisions," Behavioral Research in Accounting, (August 2021) (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).

"Bidding on New Audit Clients: Avoiding the Winner’s Curse," Business Horizons, Vol. 64, No. 1, (February 2021), pp. 107-117 (coauthors: Alan Blankley, Jason MacGregor).

"“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

"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.

"Does PCAOB regulatory enforcement deter non-sanctioned auditors?," presented at the Baylor University Research Workshop, Waco, TX, October 2018 (coauthors: Phillip Lamoreaux, Wei Zhang).

"Engagement partner disclosure in an environment of a second alleged audit failure: Remediating the smoking gun in negligence cases," presented at the AAA Annual Meeting 2018, Washington, D.C., August 2018 (coauthors: Philip Reckers).

"Engagement partner disclosure in an environment of a second alleged audit failure: Remediating the smoking gun in negligence cases," presented at the Washington Area Research Symposium, Washington, D.C., June 2017 (coauthors: Philip Reckers).
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