Jean Bedard

Jean C. Bedard is Professor Emerita in the Department of Accountancy at Bentley University. Professor Bedard's research interests include individual auditor decision quality, risk assessment and adjustment in audit engagements, and the effects of computerization on the audit process. She has published in The Accounting Review, Journal of Accounting Research, Management Science, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and in a number of other scholarly and professional journals. Her primary teaching interests are financial accounting and auditing, and she has taught at the undergraduate, Masters and doctoral levels. Professor Bedard has served as Vice President-Publications of the American Accounting Association, and has also been President, Secretary and Historian of the AAA's Auditing Section. Other service activities for the American Accounting Association include chairing the Deloitte Wildman Award Committee, and serving on the Nominations and Publications Committees. She has also served as Research Coordinator for the AAA's Accounting, Behavior and Organizations Section. Professor Bedard's work experience outside academia includes public accounting and management of public health services.

Education

• Ph.D. Univ of Wisconsin-Madison
• MSB Univ of Wisconsin-Madison
• MPA University of Cincinnati
• MS University of Cincinnati
• AB Brown University

Teaching Interests

• Auditing;
• Financial reporting

Research Interests

• Audit quality;
• Auditor judgment;
• Audit firm portfolio risk management;
• Corporate governance

Awards and Honors

• 2020, ABO Notable Contribution Award in Behavioral Accounting Literature, American Accounting Association
• 2019, 2018–2019 Glen McLaughlin Prize for Research in Accounting Ethics , Steed School of Accounting (University of Oklahoma)
• 2017, Distinguished Service Award, Auditing Section of the American Accounting Association
• 2014, Distinguished Accounting Alumna, University of Wisconsin-Madison
• 2014, Mee Family Prize, Bentley University
• 2014, Outstanding Scholarly Contribution Award , Bentley University
• 2012, Deloitte Wildman Medal, American Accounting Association
• 2012, Outstanding Auditing Educator Award, American Accounting Association, Auditing Section
• 2010, Outstanding Scholarly Contribution Award, Bentley University
• 2009, Excellence in Scholarship Award, Bentley University
• 2004, Northeast Region Accounting Hall of Fame, American Accounting Association

Publications

Journal Articles

• Bedard, J. C., Hux, C. T., Noga, T. J. (2022). Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel . Journal of the American Taxation Association.
• Stuart, A., Bedard, J. C., Clark, C. (2020). The value of assurance and ethics in difficult times: Investor decisions and corporate social responsibility disclosures. Journal of Business Ethics.
• Schnader, A., Bedard, J. C., Cannon, N. (2019). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight. Contemporary Accounting Research.
• Bedard, J. C., Andiola, L. M., Westerman, K. D. (2018). It’s not my fault!: Insights into subordinate auditors’ attributions and emotions following audit review. Auditing: A Journal of Practice & Theory. 38/1 1-27.
• Kowaleski, Z., Cannon, N. H., Bedard, J. C., Schnader, A. L. (2018). The continuing evolution of auditor reporting in the broker-dealer industry.. Current Issues in Auditing. 12/2 A12-A26.
• Graham, L., Bedard, J. C., Dutta, S. (2018). Practitioner Summary of "Managing Group Audit Risk in a Multi-Component Audit Setting". Current Issues in Auditing. Fall P1-P6.
• Andiola, A. M., Bedard, J. C. (2018). Delivering the “Tough Message”: Moderators of Subordinate Auditors’ Reactions to Feedback. Accounting, Organizations and Society, (70) 52-68.
• Hsieh, T., Bedard, J. C. (2018). The impact of XBRL on voluntary adopters’ financial reporting quality and cost of capital.. Journal of Emerging Technologies in Accounting.
• Downey, D. H., Bedard, J. C. (2018). Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory.
• Graham, L., Bedard, J. C., Dutta, S. (2018). Managing Group Audit Risk in a Multi-Component Audit Setting. International Journal of Auditing.
• Zhao, Y., Hoitash, R., Bedard, J. C. (2017). SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements. Auditing: A Journal of Practice & Theory. , (36) 4 151–177.
• Cannon, N. H., Bedard, J. C. (2017). Auditing Challenging Fair Value Measurements: Evidence from the Field. The Accounting Review.
• Schnader, A., Bedard, J. C., Cannon, N. H. (2015). The principal-agent dilemma: Reframing the auditor's role using stakeholder theory. Accounting and the Public Interest.
• Bedard, J. C., Graham, L. (2015). Internal Control Deficiencies in Tax Reporting: A Detailed View. Accounting Horizons, (29) 4 917-942.
• Westermann, K., Bedard, J. C., Earley, C. (2015). Learning the “craft" of auditing: A dynamic view of auditors' on-the-job learning. Contemporary Accounting Research, (32) 3 864-896.
• Hsieh, T., Bedard, J. C., Johnstone, K. (2014). CEO overconfidence and earnings management. Journal of Business, Finance and Accounting, (41) 9 & 10 1243–1268.
• Bedard, J. C., Hoitash, R., Hoitash, U. (2014). Chief Financial Officers as Inside Directors. Contemporary Accounting Research. 31 (3) 787-817.
• Bedard, J. C., Cannon, N., Schnader, A. L. (2014). The Changing Face of Auditor Reporting in the Broker-Dealer Industry. Current Issues in Auditing.
• Bedard, J. C., Graham, L. (2013). Remediation of internal control deficiencies prior to year-end.. Auditing: A Journal of Practice & Theory, (32) 4 45-69.
• Baxter, R. J., Bedard, J. C., Hoitash, R., Yezegel, A. (2013). Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis. Contemporary Accounting Research, (30) 4 1264-1295.
• Bedard, J. C., Arnold, V., Phillips, J., Sutton, S. (2012). Another Piece of the "Expectations Gap": What Do Investors Know About Auditor Involvement with Nonfinancial Information in the 10-K?. Current Issues in Auditing, (6) 1 A17-30.
• Bedard, J. C., Sutton, S. G., Arnold, V., Phillips, J. (2012). Enhancing and structuring the MD&A to aid investors when using interactive data.. Journal of Information Systems, (26) 2 167-188.
• Bedard, J. C., Graham, L. (2012). Practitioner summary of “Factors associated with severity classification of Sarbanes-Oxley Section 404 internal control deficiencies.” . Current Issues in Auditing, (6) 1 P12-P19.
• Bedard, J. C., Hoitash, R., Hoitash, U., Westermann, K. (2012). Remediation of internal control material weaknesses: A detailed examination. Auditing: A Journal of Practice & Theory, (31) 1 57-78.
• Arnold, V., Bedard, J. C., Phillips, J., Sutton, S. G. (2012). The impact of information tagging in the MD&A on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems, (13) 2 2-20.
• Bedard, J. C. (2011). Discussion of “Audit partner specialization, audit fees, and auditor-client alignments". Contemporary Accounting Research, (29) 1 341-348.
• Arnold, V., Bedard, J. C., Phillips, J., Sutton, S. G. (2011). Do Section 404 disclosures affect investors’ perceptions of systems reliability and stock price predictions?. International Journal of Accounting Information Systems, (12) 243-258.
• Bedard, J. C., Graham, L. (2011). Factors associated with severity classification of Sarbanes-Oxley Section 404 internal control deficiencies. The Accounting Review, (86) 3 825-855.
• Bedard, J. C., Johnstone, K. (2010). Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory, (29) 2 45-70.
• Smith, E. F., Johnstone, K., Bedard, J. C. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing, (4) 1 C12-19.
• Bagranoff, N., Finn, D., Glover, S., Kinney, W., Stocks, K., Bedard, J. C. (2010). Response of the American Accounting Association Task Force to the AIPCA's Proposed Revision of Ethics Ruling No. 2. Current Issues in Auditing, (4) 1 1-9.
• Sutton, S. G., Arnold, V., Bedard, J. C., Phillips, J. (2010). Where do investors prefer to find nonfinancial information?. Journal of Accountancy.
• Bedard, J. C., Falsetta, D., Krishnamoorthy, G., Omer, T. (2010). Voluntary Disclosure of Auditor-Provided Tax Service Fees. Journal of the American Taxation Association, (32) 1 59-78.
• Ruff, M., Thibodeau, J. C., Bedard, J. C. (2009). A Profession's Response to a Looming Shortage: Closing the Gap in the Supply of Accounting Faculty. Journal of Accountancy, (2009) March 36-40.
• Curtis, M., Deis, D., Jenkins, J. G., Bedard, J. C. (2009). Auditors’ training and proficiency in information systems: A research synthesis. The Journal of Information Systems, (23) 1 79-96.
• Carcello, J., Bedard, J. C., Hermanson, D. (2009). Comments of the American Accounting Association's Task Force on the Report of the Advisory Committee on the Auditing Profession. Accounting Horizons, (23) 1 69-84.
• Hoitash, U., Hoitash, R., Bedard, J. C. (2009). Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, (84) 3 839-867.
• Hoitash, R., Hoitash, U., Bedard, J. C. (2009). Evidence from the U.S. on the effect of auditor involvement in assessing internal control over financial reporting. International Journal of Auditing, (13) 2 105-125.
• Smith, E. F., Johnstone, K., Bedard, J. C. (2009). How good is your audit firm?. Directorship, (2009) June 64-67.
• Jenkins, G., Deis, D., Bedard, J. C., Curtis, M. (2008). Accounting firm culture and governance: A research synthesis. Behavioral Research in Accounting, (20) 1 45-74.
• Hoitash, R., Hoitash, U., Bedard, J. C. (2008). Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory, (27) 1 105-126.
• Bedard, J. C., Hoitash, U., Hoitash, R. (2008). Audit pricing and internal control disclosures among non-accelerated filers. Research in Accounting Regulation, (20) 1 103-126.
• Ettredge, M., Bedard, J. C., Johnstone, K. (2008). Empirical tests of auditing budget dynamics. Behavioral Research in Accounting, (20) 2 1-18.
• Bedard, J. C., Ettredge, M., Johnstone, K. (2008). Fee pressure and the longitudinal dynamics of audit engagement budgeting and reporting. Advances in Accounting, (24) 1 32-40.
• Thibodeau, J. C., Bedard, J. C. (2008). Have You Always Wanted To Be A Professor? Current Opportunities in Academic Accounting. SumNews (Massachusetts Society of CPAs), (2008) Summer 9-10.
• Hoitash, R., Hoitash, U., Bedard, J. C. (2008). Internal controls quality and audit pricing under the Sarbanes-Oxley act. Auditing: A Journal of Practice and Theory, (27) 1 105-126.
• Bedard, J. C., Deis, D., Curtis, M., Jenkins, G. (2008). Risk monitoring and control in audit firms: A research synthesis 26 (1): 187-218. Auditing: A Journal of Practice & Theory, (27) 1 187-218.
• Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2007). Knowledge, experience and work-around behaviors: Electronic media in the professional audit environment. Journal of Business and Behavioral Sciences, (16) 2 131-160.
• Bedard, J. C., Graham, L., Hoitash, R., Hoitash, U. (2007). SOX 404:Where Are We Now?. CPA Journal. October 6-9.
• Bedard, J. C., Ettredge, M., Johnstone, K. (2007). Using electronic audit workpaper systems: task analysis, learning and resistance. Advances in Accounting Behavioral Research, (10) 29-53.
• Omer, T., Bedard, J. C., Falsetta, D. (2006). Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review, (81) 5 1095-1117.
• Bedard, J. C., Powers, W., Jackson, C., Graham, L. (2005). Issues and risks in performing SysTrust engagements. International Journal of Accounting Information S, (6(1)) 55-79.
• Adams, F. G., Bedard, J. C., Johnston, K. (2005). Information asymmetry and competitive bidding in the market for audit services. Economic Inquiry, (43:2) January 1-9.
• Bedard, J. C., Graham, L., Jackson, C. (2005). Systems risk factors and audit planning. International Journal of Auditing, (9(2)) 147-163.
• Bedard, J. C., Johnstone, K. (2004). Auditors' assessments of an responses to earnings management risk and corporate governance risk. The Accounting Review. April 277-304.
• Johnstone, K., Bedard, J. C. (2004). Auditors' portfolio management decisions. Journal of Accounting Research. September 659-690.
• Johnstone, K., Bedard, J. C., Ettredge, M. (2004). The effect of competitive bidding on engagement planning and pricing. Contemporary Accounting Research. Spring 25-54.
• Graham, L., Bedard, J. C. (2003). Fraud risk factors and audit planning. International Journal of Auditing. March 55-70.
• Johnstone, K., Bedard, J. C. (2003). Risk management in client acceptance decisions. The Accounting Review. October 1003-1025.
• Bedard, J. C., Ettredge, M., Jackson, C., Johnstone, K. (2003). The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information systems, (4) 227-250.
• Johnstone, K., Bedard, J. C., Biggs, S. (2002). Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives. Auditing: A Journal of Practice & Theory. March 47-65.
• Bedard, J. C., Bell, T., Johnstone, K., Smith., E. (2002). KRisk: A computerized decision aid for client acceptance and continuance risk assessments. Auditing: A Journal of Practice & Theory. September 97-113.
• Bedard, J. C., Graham, L. (2002). The effects of risk orientation, underlying risk and client experience on risk factor identification and audit test planning. Auditing: A Journal of Practice & Theory. September 39-56.
• Bedard, J. C., Simnett, R., DeVoe-Talluto, J. (2001). Auditors' consideration of fraud: How behavioral research can address the concerns of standard setters. Advances in Accounting Behavioral Research, (4) 77-101.
• Johnstone, K., Bedard, J. C. (2001). Engagement planning, bid pricing and client response: The effects of risk and market context in initial attest engagements. The Accounting Review, (76) April 199-220.
• Bedard, J. C., Maroney, J. (2000). Analytical procedures. Encyclopedia of Business and Finance. New York: McMillan Reference. 33-36.
• Bierstaker, J., Bedard, J. C., Biggs, S. (2000). Analytical procedures research; Implications for auditor education and practice. Advances in Accounting Education, (2) 21-36.
• Wright, A., Bedard, J. C. (2000). Decision processes in audit evidential planning: A multistage investigation. Auditing: A Journal of Practice & Theory, (19) Spring 123-143.
• Bedard, J. C., Maroney, J. (2000). When are two (or more) auditors better than one? Methods to improve group decision making in auditing. The CPA Journal. February 56-57.
• Bedard, J. C., Maroney, J. (1999). An examination of the effects of experience on auditors' evaluation of inconsistent evidence. Journal of Business and Behavioral Science. 6(1) 14-22.
• Bedard, J. C., Maroney, J. (1999). Changes in the audit environment: Opportunities and needs for group research. The ABO Reporter. Winter
• Bedard, J. C., Mock, T., Wright, A. (1999). Evidential planning in auditing: A review of the empirical research. Journal of Accounting Literature. 18 96-142.
• Bedard, J. C., Rosman, A. (1999). Lenders' strategy selection in loan structure decisions. Journal of Business Research. September 83-94.
• Bedard, J. C., Heintz, J., White, G. (1999). The effect of data reliability on the influence of unaudited values in audit analytical procedures. International Journal of Auditing. 3 135-146.
• Bedard, J. C., Maroney, J., Hertenstein, J. (1999). The effects of gender and group composition on professional auditors' interaction and contributions to group performance. Advances in Accounting Behavioral Research. 2 35-60.
• Bedard, J. C., Sergenian, G. (1999). The nature of experience and performance in audit and assurance tasks. Advances in Accounting Behavioral Research. 2 255-279.
• Bedard, J. C., Bierstaker, J., Biggs, S. (1999). The role of problem representation shifts in auditor decision processes in analytical procedures. Auditing: A Journal of Practice & Theory. 18 (Spring) 18-36.
• Bedard, J. C., Biggs, S., Maroney, J. (1998). Sources of process gain and loss from group interaction in performance of analytical procedures. Behavioral Research in Accounting. 10 (Supplement) 207-233.
• Bedard, J. C., Biggs, S., DiPietro, J. (1998). The effects of hypothesis quality, client management explanations, and industry experience on audit planning decisions. Advances in Accounting. (16) 49.
• Bedard, J. C., Maroney, J. (1997). Auditors' treatment of inconsistent evidence during hypothesis evaluation. International Journal of Auditing. 1(3) 187-204.
• Bedard, J. C., Landsittel, D. (1997). Consideration of fraud in a financial statement audit: A new AICPA auditing standard. The Auditor's Report. Summer 4-5.
• Bedard, J. C., Landsittel, D. (1997). Fraud and the auditor: Current developments and ongoing challenges. The Auditor's Report. Fall 3-4.
• Bedard, J. C., Johnstone, K., Biggs, S. (1996). Framing effects and output interference in concurring partner review. Proceedings of the 1996 Deloitte & Touche Auditing Symposium. University of Kansas 165-193.
• Bedard, J. C., Graham, L. (1994). Auditors' knowledge organization: Observations from audit practice and their implications. Auditing: A Journal of Practice & Theory 13. Spring 73.
• Bedard, J. C., Wright, A. (1994). The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning. Behavioral Research in Accounting. 6 (Supplement) 62-89.
• Bedard, J. C., Wright, A. (1992). The effect of prior audit adjustments and current risk factors on auditors' evidential planning decisions. Proceedings of the 10th Symposium on Auditing Research. University of Illinois 9-11.
• Bedard, J. C., Gopi, B., Vijayalakshmi, B. (1991). A multiple criteria model for audit planning decisions. Contemporary Accounting Research. 8 (Fall) 293-308.
• Bedard, J. C., Biggs, S. (1991). Pattern recognition, hypothesis generation, and auditor performance of analytical procedures. The Accounting Review. 66 July 635-55.
• Bedard, J. C., Biggs, S. (1991). The effect of domain-specific experience on evaluation of management representations in analytical procedures. Auditing: A Journal of Practice & Theory. 10 (Supplement) 77-90.
• Bedard, J. C., Wen, K. (1990). A comparison of the efficiency effects of prospective reimbursement systems through Data Envelopment Analysis. Research in Governmental and Nonprofit Accounting. 6 63-82.
• Bedard, J. C. (1989). An archival survey of audit program planning. Auditing: A Journal of Practice & Theory. 8 (Fall) 81-102.
• Bedard, J. C., Gujarathi, M., Hoskin, R. (1989). Deferred tax credits: To be or not to be a liability. Connecticut CPA Quarterly. March 10-12.
• Bedard, J. C., Gujarathi, M. R., Hoskin, R. (1989). Deferred Taxes: To Be or Not to Be (a Liability): What Do Investors Think. Connecticut CPA Quarterly, (52) 3 10-12.
• Bedard, J. C., Biggs, S., Gaber, B., Linsmeier, T. (1985). The effects of task size and similarity on the decision behavior of bank loan officers. Management Science. 31 (August) 970-987.
• Bedard, J. C., Johnson, A. (1984). The organizational effectiveness paradigm in health care management. Health Care Management Review. 9 (Fall) 60-75.

Book Chapters

• Andiola, L. M., Bedard, J. C., Hux, C. (2017). Writing a Literature Review in Behavioral Accounting Research In Theresa Libby & Linda Thorne, (Eds.) Routledge Companion to Behavioral Research in Accounting. 473-485. Abdington, OX: Routledge Companions
• Bedard, J. C., Graham, L. (2014). Reporting on internal control In , (Eds.) The Routledge Companion to Auditing.