Kathryn Kadous

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

Mailing Address:

1300 Clifton Road
Atlanta, GA 30322

Biography

Kathryn Kadous is a Professor at the Goizueta Business School at Emory University, where she teaches financial reporting to MBA students and seminars in judgment and decision making and experimental accounting research to doctoral students. She earned a PhD from the University of Illinois at Urbana-Champaign.

Kathryn's research considers judgment and decision-making issues in auditing and accounting. Her current research is focused in three areas: using psychology judgement and decision making theory to improve auditor decision making, identifying determinants of litigation against authors, and identifying how investors' motivations influence their decision making. Kathryn's research has been published in The Accounting Review, Contemporary Accounting Research, Organizational Behavior and Human Decision Processes, andAuditing: A Journal of Practice and Theory.

Kathryn is currently an editor of Auditing: A Journal of Practice and Theory. She served previously as editor of The Accounting Review (2008-11) and Auditing: A Journal of Practice and Theory (2005-08). She also serves on the editorial boards of Accounting Horizons andBehavioral Research in Accounting and on the Publications Committee for the American Accounting Association.

Publications

  • 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, in press
  • Does the Communication of Causal Linkages Improve Employee Effort Allocations and Firm Performance? An Experimental Investigation (with A. M. Farrell and K. L. Towry), Journal of Management Accounting Research, in press
  • 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

  • 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