Mohammad Abdolmohammadi

Areas of teaching include financial and managerial accounting, cost accounting, accounting systems applications, auditing and financial statement analysis, and PhD seminar in judgment and decision making in accounting. Interests include auditing, systems, education and international accounting research. Has published regularly in The Accounting Review, Auditing: A Journal of Practice and Theory, Accounting and Business Research, Contemporary Accounting Research, and Advances in Accounting, among others. Has presented numerous research papers at regional, national and international meetings and universities. Has served on the editorial boards of The Accounting Review and Advances in Accounting; regularly reviews papers for a number of professional journals. Formerly taught at Indiana University, Boston University and the University of Illinois at Chicago.

Education

• DBA Indiana University
• MA Indiana University
• MBA Indiana University
• BA Tehran College of Insurance

Teaching Interests

Financial Accounting; Managerial Accounting; PhD Seminar: Judgment and Decision Making; Applied Research in Financial Reporting; Financial Statement Analysis;

Research Interests

Attributes of Internal and External Auditors; Ethics and Ethical Training in Accounting; Corporate Governance and internal auditing Common Body of Knowledge in Internal Auditing

Consulting/Practice Interests

Corporate and Accounting Ethics Training; Auditors' Possession of Expert Attributes; Common body of Knowledge in Internal Auditing Enhancing the relationship between the chief audit executive and the C-suite

Awards and Honors

• 2016, The 2016 Outstanding Scholarly Contribution Award, Bentley University
• 2015, Sabbatical, Bentley
• 2014, The Larry Sawyer Research Foundation Project of the Year, The Institute of Internal Auditors Research Foundation
• 2013, 25 years Service Award, Bentley University
• 2013, Outstanding Published Manuscript Award , American Accounting Association Gender Issues and Worklife Balance Section
• 2013, Best Paper Award, 11th European Academic Conference on Internal Audit and Corporate Governance, Oslo, Norway
• 2012, PwC INQuires Program, PriceWaterhouseCoopers
• 2011, Grant for “The Relationship between the Chief Audit Executive and the C-suite” (with Sri Ramamoorti and Geritt Sarens), The Institute of Internal Auditors
• 2008, Multiple sponsored invitations to present papers at various universities (e.g., University of Windsor in Canada, Catholic University of Louvain in Belgium Norwegian School of Management in Oslo, and University of Tehran)
• 2007, Best paper Award for paper, "Selection-Socialization and the "Inverted-U" Phenomenon in Moral Reasoning of Accountants in Public and Industry Practice (with Donald Ariail) presented at the 12th Ethics Symposium at the AAA Meeting (Chicago, IL: August 6, 2007)
• 2007, Inducted into the Northeast AAA Accounting Hall of Fame (Hartford, CT: April 28, 2007)
• 2007, University of Oklahoma's Glen McLaughlin Award for the best unpublished paper on accounting ethics for paper, "Corporate Governance Ratings and Financial Restatements (with W.J. Read), April 13, 2007.
• 2005, Ranked 1st among the 177 PhD graduates of 1982 and in top 15 overall for publishing in the field of ethics over the years 1968-1997 by Bernardi, Richard A., 2005. Accounting Scholars Publishing in Ethics Journals: A 30-year Longitudinal Study. Research on Professional Responsibility and Ethics in Accounting (RPREA) 10 (2005): 63-94.
• 2003, My paper, Abdolmohammadi and Wright (1987) has been ranked 6th for the total number of citations and 8th in citations per year for JDM audit experiments in AOS, AR and JAR by Solomon, I. and K. Trotman. 2003. Experimental Judgment and Decision Research in Auditing: The First 25 Years of AOS. Accounting, Organizations and Society 28: 395-412.
• 2003, Research Fellow of the Center for Business Ethics at Bentley College, 1992 to Present.
• 2002, Numerous Annual Publication Award from Bentley since 1991
• 1999, Hughey Center for Financial Services, Bentley College. Grant for "Identification, Measurement and Disclosure of Intellectual Capital in Corporate Financial Reporting" using various databases

Publications

Journal Articles

• Asare, K., Abdolmohammadi, M. J., , . (2018). A Large Scale Reexamination of Auditor Tenure and Financial Reporting Fraud Pre and Post Sarbanes-Oxley Act of 2002. Journal of Forensic and Investigative Accounting. Forthcoming.
• Abdolmohammadi, M. J., DeSimone, S., Hsieh, T. S., Wang, Z. (2017). Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study.. International Journal of Accounting Information Systems.
• Abdolmohammadi, M. J., Reinstein, A. (2015). ARE THERE INTERACTIVE EFFECTS OF SUBORDINATE AND CLIENT COMPETENCE ON AUDIT REVIEWERS’ JUDGMENTS?. Advances in Accounting Behavioral Research. 18 69-97.
• Abdolmohammadi, M. J., Reinstein, A., Miller, C., Tate, S. (2014). Auditors and Governmental Financial Officers’ Views on Expanding the Sarbanes-Oxley Act to the Government Sector. Advances in Accounting, incorporating Advances in International Accounting, (30) 75-80.
• Abdolmohammadi, M. J. (2013). Correlates of Co-sourcing/Out-sourcing of Internal Audit Activities. Auditing: A Journal of Practice and Theory, (32) 3 69-85.
• Abdolmohammadi, M. J., Ariail, D., Emler, N. (2013). Value Preferences as Antecedents of Political Orientation and Moral Reasoning of Certified Public Accountants. Advances in Accounting Behavioral Research, (16) 183-203.
• Abdolmohammadi, M. J., Reinstein , A., Hasselback, J. (2012). Benchmarking the Research Productivity of Accounting Doctorates. Issues In Accounting Education, (27) 4 943-978.
• Abdolmohammadi, M. J., Reinstein, A. (2012). Practicing Accountants’ Views of the Content of Accounting Ethics Courses. Advances in Accounting Education: Teaching and Curriculum Innovation, (13) 213-236.
• Lenz, R., Abdolmohammadi, M. J., Sarens, G. (2012). Factors associated with the internal audit function’s role in corporate governance. Journal of Applied Accounting Research, (13) 2 191-204.
• Abdolmohammadi, M. J. (2012). Chief Audit Executives Assessment of Internal Auditors’ Performance Attributes by Professional Rank and Cultural Cluster. Behavioral Research in Accounting , (24) 1 1-23.
• Abdolmohammadi, M. J., Ariail, D., Smith, M. (2012). Ethical Predisposition of Certified Public Accountants: A Large-scale Study of Gender Differences. Research on Professional Responsibility and Ethics in Accounting , (16) 29-57.
• Abdolmohammadi, M. J., Sarens, G. (2011). Cultural Dimension as an Explanatory Variable in Use and Compliance with Internal Auditing Standards in Nineteen Countries. International Journal of Accounting , (46) 4 365-389.
• Asare, K. N., Abdolmohammadi, M. J., Hunton, J. E. (2011). The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research in Accounting, (23) 2 1-26.
• Abdolmohammadi, M. J., Sarens, G., , . (2011). Factors Associated with Convergence of Internal Auditing Practices: Emerging vs. Developed Countries. Journal of Accounting in Emerging Economies, (1) 2 104-122.
• Sarens, G., Abdolmohammadi, M. J. (2011). Monitoring effects of the internal audit function: Agency theory vs. other explanatory variables. International Journal of Auditing, (15) 1 1-20.
• Abdolmohammadi, M. J., Boss, S. R. (2010). Factors associated with IT audits by internal audit functions. International Journal of Accounting Information Systems, (11) 3 140-151.
• Abdolmohammadi, M. J., Read, W. J., Asare, K. N. (2010). Corporate Governance Factors Associated with Financial Fraud. Journal of Forensic and Investigative Accounting, (2) 2 1-29.
• Pathak, J., Lind, M., Abdolmohammadi, M. J. (2010). E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & in Information Technology Auditing Mediate the Relationships?. Informatica Economica Journal, (14) 1 5-20.
• Abdolmohammadi, M. J., Read, W. J. (2010). Corporate Governance Ratings and Financial Restatements: Pre and Post-Sarbanes-Oxley Act. Journal of Forensic and Investigative Accounting, (1) January-June 2010 1-43.
• Burnaby, P. A., Hass, S., Abdolmohammadi, M. J. (2009). A Global Summary of the Internal Auditing's Common Body of Knowledge. Internal Auditing. January-February 1-26.
• Abdolmohammadi, M. J., Ariail, D. (2009). A Test of the Selection-Socialization Theory in Moral Reasoning of CPAs in Industry Practice. Behavioral Research in Accounting, (21) 2 1-12.
• Abdolmohammadi, M. J. (2009). Factors Associated with Use and Compliance With The IIA Standards: A Study of Anglo-culture CAEs. International Journal of Auditing, (13) 1 27-42.
• Burnaby, P. A., Hass, S., Abdolmohammadi, M. J. (2009). Internal Auditing's Common Body of Knowledge Survey Comparison of US and Non-US Respondents. Internal Auditing, (24) 1 3-25.
• Burnaby, P. A., Abdolmohammadi, M. J., Hass, S., Sarens, G., Alegrini, M. (2009). Usage of Internal Auditing Standards by Companies in the United States and Select European Countries. Managerial Auditing Journal, (24) 9 835-860.
• Abdolmohammadi, M. J., Fedorowicz, J., Davis, O. (2009). Accountants' Cognitive Styles and Ethical Reasoning: A Comparison Spanning Fifteen Years” Journal of Accounting Education. Journal of Accounting Education , (27) 4 185-196.
• Feldmann, D. A., Read, W. J., Abdolmohammadi, M. J. (2009). Restatements, Audit Fees and the Moderating Effect of CFO Turnover. Auditing: A Journal of Practice and Theory, (28) 1 205-223.
• Abdolmohammadi, M. J. (2008). Auditors' Self-Other Agreement on Perceived Possession of Expert Attributes. Advances in Behavioral Accounting Research, (11) 81-102.
• Abdolmohammadi, M. J., Baker, R. (2008). Moral Reasoning and Questionable behavior: A Study of Extensive Copying from the Internet by Accounting Students. The CPA Journal. November 2008 58-61.
• Abdolmohammadi, M. J. (2008). Who should teach Ethics Courses in Business and Accounting Programs?. Research on Professional Responsibility and Ethics in Accounting, (13) 113-134.
• Abdolmohammadi, M. J., Baker, R. (2007). The Relationship between Ethical Reasoning and Plagiarism in Accounting Courses: A Replication Study. Issues in Accounting Education, (22) 1 45-55.
• Abdolmohammadi, M. J., Burnaby, P. A., Hass, S. (2006). A Review of Prior Common Body of Knowledge (CBOK) Studies in Internal Auditing and an Overview of the Global CBOK 2006. Managerial Auditing Journal, (21) 8 811-821. (Link)
• Burnaby, P. A., Hass, S., Abdolmohammadi, M. J. (2006). A Survey of Internal Auditors to Establish the Scope of the Common Body of Knowledge Study in 2006. Managerial Auditing Journal, (21) 8 854-868. (Link)
• Abdolmohammadi, M. J., Read, W. J. (2006). Are Audit Opinion Modifications Associated with Future Financial Restatements?. Journal of Forensic Accounting, (VII) 1 (January-June) 39-64.
• Abdolmohammadi, M. J., Simnett, R., Thibodeau, J. C., Wright, A. (2006). Sell-Side Analysts' Reports and the Current SEC Reporting Model. Accounting Horizons, (20) 4 375-389.
• Hass, S., Abdolmohammadi, M. J., Burnaby, P. A. (2006). The Americas' Literature on Expanded Scope of Internal Auditing. Managerial Auditing Journal, (21) 8 835-844. (Link)
• Abdolmohammadi, M. J., Baker, R. (2006). Value Preferences and Moral Reasoning of Graduating Accounting Students. Journal of Business Ethics, (69) 11-25.
• Abdolmohammadi, M. J. (2005). Intellectual Capital Disclosure and Market Capitalization. Journal of Intellectual Capital, (6) 4 397-416.
• Abdolmohammadi, M. J. (2005). Ethical Training in Graduate Accounting Courses: Effects of Intervention, Gender and Class Size on Students' Ethical Reasoning. Research on Professional Responsibility and Ethics in Accounting, (10) 37-62.
• Abdolmohammadi, M. J., Searfoss, D. G., Shanteau, J. (2004). An Investigation of the Attributes of Top Industry audit Specialists". Behavioral Research in Accounting, (16) 1-17.
• Abdolmohammadi, M. J., Makkawi, B. (2004). Determinants of the Timing of Interim and Majority of Audit Work. International Journal of Auditing, (8) July 139-151.
• Abdolmohammadi, M. J., Read, W. J., Scarbrough, D. P. (2003). Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning?. Journal of Business Ethics, (42) January 71-81.
• Abdolmohammadi, M. J., Reeves, A. E. (2003). Group Versus Individual Ethical Cognition by Business Students. Society and Business Review, (108) 1 127-137.
• Abdolmohammadi, M. J. (2002). Attributes of Ethical Audit Decision Making. Research on Accounting Ethics, (8) 1-18.
• Abdolmohammadi, M. J., Harris, J., Smith, K. (2002). Government Financial Reporting on the Internet: The Potential Revolutionary Effects of XBRL. Journal of Government Financial Management, (51) 2 (Summer) 24-31.
• Abdolmohammadi, M. J., Tucker, R. (2002). The Influence of Accounting and Auditing on a Country's Economic Development. Review of Accounting and Finance, (1) 3 42-53.
• Abdolmohammadi, M. J., Usoff, C. A. (2001). A Longitudinal Study of Applicable Decision Aids for Detailed Tasks in A Financial Audit. International Journal of Intelligent Systems in Accounting, Finance, and Management, (10) 139-154.
• Abdolmohammadi, M. J., Owhoso, V. (2000). Auditors' Ethical Sensitivity and the Assessment of the Likelihood of Fraud. Managerial Finance, (26) 11 21-32.
• Abdolmohammadi, M. J., Greenlay, L. (2000). Corporate Ethics Audit Services: A Detailed Task Model, and Some Methodological Suggestions. Research on Accounting Ethics, (6 67-90) 67-90.
• Abdolmohammadi, M. J., Reeves, M. F. (2000). Effects of Education and Intervention on Business Students' Ethical Cognition: A Cross Sectional and Longitudinal Study. Teaching Business Ethics, (4) 3 (August) 269-284.
• Abdolmohammadi, M. J. (1999). A Comprehensive Taxonomy of Audit Task Structure, Professional Rank, and Decision Aids for Behavioral Research. Behavioral Research in Accounting, (11) 51-92.
• Nanni, F., Abdolmohammadi, M. J. (1999). A Systems Based Model of Internal Control Structure: Development and a Preliminary Test. Asia Pacific Journal of Accounting, (6) 1 (June) 17-40.
• Abdolmohammadi, M. J., Brown, C., Feldmann, D. A., Gujarathi, M. R., Haselkorn, M. (1998). Designing and Implementing an AECC Complying Introductory Accounting Course: A Four Year Perspective. Advances in Accounting Education, (1) 147-162.
• Abdolmohammadi, M. J., Burnaby, P. A., Greenlay, L., Thibodeau, J. C. (1997). Environmental Accounting in the United States: From Control and Prevention to Remediation. Asia-Pacific Journal of Accounting, (4) 2 199-217.
• Kim, S., Klein, L. A., Abdolmohammadi, M. J. (1996). CVP Under Uncertainty and the Manager's Utility Function. Review of Quantitative Finance and Accounting, (6) March 133-147.
• Desimone, S., Abdolmohammadi, M. J. (). Correlates of External Quality Assessment and Improvement Programs in Internal Auditing: A Study of 68 Countries. Journal of International Accounting Research. 15:2 (Summer): 53-71.. Journal of International Accounting Research. 15:2 (Summer): 53-71..
• Abdolmohammadi, M. J. (). Corporate Responsibility and Ethics: Opportunities for Influential Research (Guest editorial). Indonesian Management and Accounting Research. Forthcoming.
• Abdolmohammadi, M. J. (). Intellectual Capital Disclosure and Market Capitalization. Journal of Intellectual Capital. Forthcoming.
• Abdolmohammadi, M. J., Howe, M. A., Ryack, K. (). Students' Perception of Learning in a Web-assisted Financial Statement Analysis Course. Advances in Accounting Education, (5) 2003 181-197. Forthcoming.

Books

• Burnaby, P. A., Abdolmohammadi, M. J., Hass, S. (2007). A Global Summary of the Common Body of Knowledge 2006. 472. Orlando, FL: The Institute of Internal Auditors Research Foundation (Link)
• Burnaby, P. A., Abdolmohammadi, M. J., Hass, S. (2007). A Global Summary of the Common Body of Knowledge 2006 Preview Edition. 47. IIA Research Foundation, Florida: The Institute of Internal Auditors Research Foundation, 2007
• Abdolmohammadi, M. J. (2005). Continuous Auditing: An Operational Model for Internal Auditors. 200. Altamonte Springs, FL: Institute of Internal Auditors
• Abdolmohammadi, M. J., McQuade, R. J. (2002). Applied Research in Financial Reporting: Text and Cases. 311. New York, NY: McGraw-Hill/Irwin Publishing Co
• Abdolmohammadi, M. J., McQuade, R. J. (2002). Instructor's Resource Guide to accompany Applied Research in Financial Reporting: Text and Cases. 314. New York: McGraw-Hill Irwin
• Abdolmohammadi, M. J., McQuade, R. J. (2002). Instructors' Manual for Applied Research in Financial Reporting: Text and Cases. 314. New York, NY: McGraw-Hill/Irwin Publishing Co
• Abdolmohammadi, M. J., Usoff, C. A. (2001). The Assessment of Task Structure, Knowledge Base, and Decision Aids for a Comprehensive Inventory of Audit Tasks (: : 2001), 240 pp. 240. Westport, CT: Quorum Books

Book Chapters

• Abdolmohammadi, M. J. (2014). Auditor's Report In , (Eds.) Wiley’s Encyclopedia of Management .
• Fletcher Brown, D., Abdolmohammadi, M. J., Thibodeau, J. C. (2009). Entity-Level Control and the Monitoring Role of Corporate Boards In R.W. Kolb, D. Schwartz, (Eds.) Corporate Boards: Managers of Risk, Sources of Risk. 199-216. Boston, MA: Wiley - Blackwell Publishing Ltd
• Abdolmohammadi, M. J., Fedorowicz, J. (2008). A Tool to Measure Ethical Reasoning of IT Professionals and Students In Marian Quigley, (Eds.) Encyclopedia of Information Ethics and Security. 440-444. Hershey, PA: Information Science Reference
• Abdolmohammadi, M. J., Thibodeau, J. C. (2006). Auditing In Burton S. Kaliski, (Eds.) Encyclopedia of Business and Finance . 42-45. New York: Macmillan
• Abdolmohammadi, M. J., Nixon, M. R. (1999). Ethics in the Public Accounting Profession In Robert E. Frederick, Edward S. Petry Jr, (Eds.) . 164-177. Oxford: Basil Blackwell