Kathryn Kadous

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  • Professor of Accounting
  • Phone: 404-727-4967
  • Fax: 404-727-6313

Mailing Address:

1300 Clifton Road
Atlanta, GA 30322

Biography

Kathryn Kadous is Professor of Accounting at Emory University’s Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous teaching Financial Reporting and doctoral seminars. Her research considers judgment and decision-making issues in auditing and accounting. Her current research is focused in three areas: using psychology judgment and decision making theory to improve auditor decision making, identifying the antecedents of auditor skepticism, and identifying determinants of litigation judgments against auditors. Professor Kadous’s research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory.

Professor Kadous currently serves as an Editor for The Accounting Review. This is her second term in that position. She served two terms as Editor of Auditing: A Journal of Practice and Theory. She serves on the editorial boards of Accounting Horizons, Accounting, Organizations, and Society, Behavioral Research in Accounting, and Contemporary Accounting Research. She serves on the Publications Ethics Task Force of the American Accounting Association and the Nominations Committee of the Auditing Section of the American Accounting Association. She previously served on the Publications and Nominations Committees of the American Accounting Association and as Treasurer of the Auditing Section.

Publications

  • Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice (with E. E. Griffith and J. S. Hammersley), Contemporary Accounting Research, in press
  • Are Juries More Likely to Second-Guess Auditor Judgment Under Imprecise Accounting Standards? (with M. Mercer), Auditing: A Journal of Practice & Theory, in press
  • Auditor Mindsets and Audits of Complex Estimates (with E. E. Griffith, J. S. Hammersley, and D. Young), Journal of Accounting Research 53 (1): 49-77, 2015
  • Research on Litigation Against Auditors (with D. Donelson, and J. McInnis), in Hay, Knechel, Willekens (Eds.), Routledge Companion to Auditing. Abingdon (UK): Routledge, 2014
  • Individual Characteristics and The Disposition Effect: The Opposing Effects of Confidence and Self-Regard (with W. Tayler, J. Thayer, and D. Young), Journal of Behavioral Finance 15 (3): 235-250, 2014
  • How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability (with J. Leiby and M.E. Peecher), The Accounting Review 88 (6): 2061-2087, 2013
  • Do Financial Statement Users Judge Relevance Based on Properties of Reliability? (with L. Koonce and J. Thayer), The Accounting Review, 87(4):1335-1356, 2012
  • The Impact of Risk and Affect on Information Search Efficiency (with A. Blay and K. Sawers), Organizational Behavior and Human Decision Processes, 117(1):80-87, 2012
  • Can Reporting Norms Create a Safe Harbor? Jury Verdicts Against Auditors under Precise and Imprecise Accounting Standards (with M. Mercer), The Accounting Review, 87(2):565-587, 2012
  • How do audit seniors respond to heightened fraud risk? (with J. S. Hammersley and K. Johnstone), Auditing: A Journal of Practice & Theory, 30 (3): 81-101, 2011
  • Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors (with M. Mercer and J. Thayer), Contemporary Accounting Research, 26(3): 933-968, Fall 2009
  • Contracting on Contemporaneous vs. Forward-Looking Measures:  An Experimental Investigation (with A. M. Farrell and K. L. Towry), Contemporary Accounting Research, 25(3): 773-802, Fall 2008
  • Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk? (with A. M. Magro and B. C. Spilker), The Accounting Review, 83(1): 133-156, January 2008
  • Using counter-explanation to limit analysts' forecast optimism (with S. Krische and L. Sedor), The Accounting Review, 81(2): 377-398, March 2006
  • Quantification and Persuasion in Managerial Judgment (with L. Koonce and K. Towry), Contemporary Accounting Research, 22(3): 643-686, Fall 2005
  • The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations (with L. Sedor), Contemporary Accounting Research 21(1): 55-82, Spring 2004
  • The Role of Incentives to Manage Earnings and Quantification in Auditors'' Evaluations of Management-Provided Information (with U. Anderson and L. Koonce), Auditing: A Journal of Practice & Theory 23(1): 11-27, March 2004
  • The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (with J. Kennedy and M. E. Peecher), The Accounting Review 78(3): 759-778, July 2003
  • Improving Jurors' Evaluations of Auditors in Negligence Cases, Contemporary Accounting Research 18(3): 425-444, Fall 2001
  • The Effects of Exposure to Practice Risk on Tax Professionals'' Judgments and Recommendations (with A. M. Magro), Contemporary Accounting Research 18(3): 451-475, Fall 2001
  • The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses, The Accounting Review 75(3): 327-341, July 2000
  • The Explanation Effect: Cognitive and Strategic Components (with J. S. Hammersley and A. M. Magro), Organizational Behavior and Human Decision Processes 70(2): 149-158, May 1997
  • The Joint Effects of Negative Affect and Task Difficulty in Multiattribute Choice (with D. N. Stone), Organizational Behavior and Human Decision Processes 70(2): 159-174, May 1997

Areas of Specialization

  • Auditing
  • Financial Reporting
  • Behavioral Decision Making
  • Social Cognition of Professionals

Achievements and Honors

  • Evening MBA Distinguished Core Educator Award, 2010 & 2014
  • Notable Contribution to the Auditing Literature Award, Auditing Section of the American Accounting Association
  • Outstanding Dissertation Award, Auditing Section of the American Accounting Association
  • Deloitte and Touche Foundation Doctoral Fellowship
  • Pew Teaching Leadership Award

Memberships and Activities

  • American Accounting Association
  • Society for Judgment and Decision Making
  • Society for Personality and Social Psychology
  • Certified Public Accountant (California (Inactive), Iowa)
  • American Institute of Certified Public Accountants

Education

  • Ph.D. in Accountancy, University of Illinois at Urbana-Champaign, Urbana, IL/United States
  • Master's in Accountancy, University of Illinois at Urbana-Champaign, Urbana, IL/United States
  • BSBA in Accounting, Creighton University, Omaha, NE/United States