Directory

Owen Brown

Associate Professor - Accounting and Business Law

Contact Information

Email:	Owen_Brown@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 110.09

Educational Background

• PHD - Accounting, Virginia Polytech Inst/State U
• MACC - Accounting, Auburn University
• BSBA - Accounting, Auburn University

Work Experience

• Assistant Professor - Accounting, Baylor University (January 2014 - Present)
• Instructor - Accounting, Baylor University (August 2013 - December 2013)
• Audit In-Charge Associate, PricewaterhouseCoopers, LLP, Birmingham, AL (August 2007 - July 2009)
• Audit Intern, PricewaterhouseCoopers, LLP, Birmingham, AL (January 2006 - March 2006)

Awards and Honors

• Brent Clum Outstanding Research Award Winner, Baylor University (May 2022)
• KPMG Thomas L. Holton Endowed Chair in Accounting, Baylor University (August 2021)
• Phi Kappa Chi Light Your World Honoree, Phi Kappa Chi (April 2019)
• KPMG Summer Faculty Fellow, Baylor University (2018)
• Young Researcher Award Winner, Baylor University (2018)
• Coles Working Paper Award Winner, Kennesaw State University (2017)
• KPMG Summer Faculty Fellow, Baylor University (2017)
• Nominated for Young Researcher Award, Baylor University (2017)
• Phi Kappa Chi Light Your World Honoree, Phi Kappa Chi (April 2015)
• University Teaching Development Grant, Baylor University, Academy for Teaching and Learning (September 2014)
• Phi Kappa Chi Light Your World Honoree, Phi Kappa Chi (April 2014)

Licensures and Certifications

• Alteryx Designer Core Certification, Alteryx (June 29, 2023 - June 29, 2025)
• Alteryx Foundation Micro Credential, Alteryx (June 28, 2023 - June 28, 2025)
• Certified Public Accountant, Alabama State Board of Public Accountancy (July 10, 2007 - Present)

Professional Memberships

• American Accounting Association
• American Institute of Certified Public Accountants
• Texas Society of Certified Public Accountants

Publications

Basic or Discovery Scholarship

"A Matter of Perspective: Mitigating The Outcome Effect in Auditor Performance Evaluations," Auditing: A Journal of Practice & Theory, Vol. 42, No. 4, (November 2023), pp. 1-22 (coauthors: Melanie Millar).

"Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix," European Accounting Review, Vol. 31, No. 1, (March 2022), pp. 145-172 (coauthors: Sanaz Aghazadeh, Laura Guichard, Kris Hoang).

"Showcasing Audit Quality Through Voluntary Disclosure of Audit Quality Indicators," Current Issues in Auditing, Vol. 15, No. 2, (April 2021) (coauthors: Velina Popova).

"When Does Utilizing Valuation Specialists Reduce Auditors' Litigation Risk?," Current Issues in Auditing, Vol. 14, No. 1, (Spring 2020), pp. 1-9 (coauthors: Jonathan Grenier, Jonathan Pyzoha, Andrew Reffett).

Applied or Integration/Application Scholarship

"What it takes for accounting firms to recruit Gen Z," Journal of Accountancy, Vol. 228, No. 6, (December 2019), pp. 77-80 (coauthors: Daniel Shallcross, Marty Stuebs).

Basic or Discovery Scholarship

"How Do Investors Respond to Disclosure of Audit Quality Indicators?," Auditing: A Journal of Practice & Theory, Vol. 4, No. 38, (November 2019), pp. 31-53 (coauthors: Velina Popova).

"The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence," Auditing: A Journal of Practice & Theory, Vol. 38, No. 3, (August 2019), pp. 47-69 (coauthors: Jonathan Grenier, Jonathan Pyzoha, Andrew Reffett).

"The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors’ Internal Control Judgments," The Accounting Review, Vol. 92, No. 2, (March 2018), pp. 97-115 (coauthors: Sudip Bhattacharjee).

"Professional Virtue Reinforcements: A Necessary Complement to Technological and Regulatory Reforms," Journal of Information Systems, Vol. 31, No. 2, (August 2017), pp. 5-23 (coauthors: James A Marcum, Marty Stuebs).

"Modeling Management Accountants’ Whistelblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle," Accounting and the Public Interest, Vol. 16, No. 1, (April 2017), pp. 28-56 (coauthors: Jerry Hays, Marty Stuebs).

Applied or Integration/Application Scholarship

"Is Your Company Empowering Whistleblowers?," Strategic Finance, Vol. 98, No. 10, (January 2017), pp. 42-49 (coauthors: Jerry Hays, Marty Stuebs).

Basic or Discovery Scholarship

"The Interplay of Client Management and the Audit Committee on Auditor Performance," Current Issues in Auditing, Vol. 10, No. 1, (June 2016), pp. 11-17 (coauthors: Velina Popova).

"The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment," Behavioral Research in Accounting, Vol. 28, No. 1, (January 2016), pp. 27-40 (coauthors: Velina Popova).

Applied or Integration/Application Scholarship

"EXCEL in the Workplace: Core Competencies and Practical Applications for CPAs.," Today's CPA, Vol. 42, No. 7, (July 2015), pp. 45-51 (coauthors: Bradley Lail).

"Conducting Effective Fraud Brainstorming Sessions: Best Practice Tips and Available Resources for Your Audit Teams," Today's CPA, Vol. 42, No. 6, (May 2015), pp. 38-43.

Presentations and Proceedings

Basic or Discovery Scholarship

"The Effects of a Client’s Social Media Self-Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective," presented at the Invited External Research Workshop - Miami University, Oxford, Ohio, October 2023 (coauthors: Sanaz Aghazadeh, Laura Laiolais).

"The Effects of a Client’s Social Media Self-Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective," presented at the 2022 American Accounting Association Annual Meeting, Las Vega, Nevada, August 2022 (coauthors: Sanaz Aghazadeh, Laura Laiolais).

"The Effects of a Client’s Social Media Self-Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective," presented at the 2022 Auditing Section Midyear Conference, Las Vega, Nevada, January 2022 (coauthors: Sanaz Aghazadeh, Laura Laiolais).

"A Matter of Perspective: Mitigating The Outcome Effect in Auditor Performance Evaluations," presented at the 2021 East Coast Behavioral Accounting Research virtual workshop, March 2021.

"The Persistence of Auditor Mindsets when Confronted with a Management Persuasion Attempt," presented at the University of North Texas Research Workshop, Denton, Texas, February 2020 (coauthors: Sudip Bhattacharjee).

"A Matter of Perspective: Mitigating The Outcome Effect in Auditor Performance Evaluations," presented at the 2020 Auditing Section Midyear Conference, Houston, Texas, January 2020 (coauthors: Melanie Millar).

"A Matter of Perspective: Mitigating Outcome Effects in Auditor Performance Evaluations," presented at the Accounting, Behavior and Organizations (ABO) Research Conference, Providence, Rhode Island, October 2019 (coauthors: Melanie Millar).

"A Matter of Perspective: Mitigating Outcome Effects in Auditor Performance Evaluations," presented at the Texas Tech University Research Workshop, Lubbock, Texas, September 2019 (coauthors: Melanie Millar).

"A Matter of Perspective: Mitigating Outcome Bias in Auditor Performance Evaluations," presented at the Arizona State University Research Workshop, Tempe, Arizona, July 2019 (coauthors: Melanie Millar).