Professor Christopher Agoglia

Christopher P Agoglia 

Department Chair, Professor of Accounting


Telephone: 413-545-5582

Email: cpa22@isenberg.umass.edu

Office: Isenberg 222B

 

View CV (pdf)

 

Personal Web Page (including course materials)

 


Education:

Ph.D., University of MA, Amherst, 1999
B.S., Florida, Atlantic University, 1989

Research/Teaching Interests:

Decision making in accounting

Auditing contexts using behavioral decision theory

Management Accounting

Cost Accounting

Financial Accounting 

Behavioral research in accounting.


 

Selected Publications:

"The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting," M. H. Sanchez, C. P. Agoglia, and K. F. Brown, Journal of Accounting Education, Vol. 30, No. 2 (June 2012), 163-172.  

 

"Closing Review Notes: The Effect of Reviewer Delay and Review Note Frame on Audit Workpaper Preparers' Effort and Performance," with T. A. Lambert, Journal of Accounting Research, Vol. 49, No. 5 (December 2011), 1275-1306.

 

"Principles-based versus Rules-based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions," with G. T. Tsakumis and T. Doupnik, The Accounting Review, Vol. 86, No. 3 (May 2011), 747-767.

 

"How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?," with J. F. Brazel, R. C. Hatfield, and S. B. Jackson, Auditing: A Journal of Practice and Theory, Vol. 29, No. 2 (November 2010), 27-43.

 

"The Effects of Audit Review Format on Review Team Judgments," with R. C. Hatfield and J. F. Brazel, Auditing: A Journal of Practice and Theory, Vol. 28, No. 1 (May 2009), 95-111.

 

"The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience," with C. Beaudoin and G. T. Tsakumis, Behavioral Research In Accounting, Vol. 21, No. 1 (2009), 1-17.

 

"Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting," with R. C. Hatfield and M. H. Sanchez, Journal of Accounting Research, Vol. 46, No. 5 (December 2008), 1183-1207.

 

"An Examination of Auditor Planning Judgments in a Complex Accounting Information System Environment," with J. F. Brazel, Contemporary Accounting Research, Vol. 24, No. 4 (Winter 2007), 1059-1083.

 

"The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations," with M. H. Sanchez and R. C. Hatfield, The Accounting Review, Vol. 82, No. 1 (January 2007), 241-263.

 

"Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance," with J. F. Brazel and R. C. Hatfield, The Accounting Review, Vol. 79, No. 4 (October 2004), 949-966.

 

"The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers," with T. Kida and D. M. Hanno, Journal of Accounting Research, Vol. 41, No. 1 (March 2003), 33-46.

Papers Presented:

2008 American Accounting Association Auditing Section Mid-Year Meeting, Austin, Texas, "The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format," with J. F. Brazel,

R. C. Hatfield, and S. B. Jackson.

 

2007 International Symposium on Audit Research, Shanghai, China, "The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format," with J. F. Brazel, R. C. Hatfield, and S. B.

Jackson.

 

2006 American Accounting Association Annual Meeting, Washington, D.C.,"The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments," with J. F. Brazel and R. C.

Hatfield.

 

2006 American Accounting Association Annual Meeting, Washington, D.C.,"The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience," with C. Beaudoin and G. T. Tsakumis.

 

2006 International Symposium on Audit Research, Sidney, Australia, "The Effect of Client Characteristics on the Negotiation Tactics of Auditors," with R. C. Hatfield and M. H. Sanchez.

 

2006 American Accounting Association Auditing Section Mid-Year Meeting, Los Angeles, California, "The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments," with J. F. Brazel and R. C. Hatfield.

 

2006 American Accounting Association Auditing Section Mid-Year Meeting, Los Angeles, California, "The Effect of Client Characteristics on the Negotiation Tactics of Auditors," with R. C. Hatfield and M. H. Sanchez.

 

2005 American Accounting Association Annual Meeting, San Francisco, California, "The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments: The Rule of

Reciprocation," with M. H. Sanchez and R. C. Hatfield.

 

2005 American Accounting Association Annual Meeting, San Francisco, California, "The Effect of Client Characteristics on the Negotiation Tactics of Auditors," with R. C. Hatfield and M. H. Sanchez.

 

2005 American Accounting Association Annual Meeting, San Francisco, California,"The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience," with C. Beaudoin and G. T. Tsakumis.

 

2005 International Symposium on Audit Research, Singapore, "The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments," with J. F. Brazel and R. C. Hatfield.

 

2005 American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania, March 2005, "The Effect of Fraud Assessment Documentation Structure on Auditors' Ability to Identify Control

Weaknesses: The Moderating Role of Reviewer Experience," with C. Beaudoin and G. T. Tsakumis.

 

2005 American Accounting Association Auditing Mid-Year Meeting, New Orleans, Louisiana, "The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments," with M. H.

Sanchez and R. C. Hatfield.

 

2005 American Accounting Association Auditing Mid-Year Meeting, New Orleans, Louisiana, "The Effects of Computer Assurance Specialist Competence and AIS Expertise on Auditor Planning Judgments," with J.

F. Brazel.

 

2004 American Accounting Association Annual Meeting, Orlando, Florida, "The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments," with M. H. Sanchez and R. C.

Hatfield.

 

2004 American Accounting Association Annual Meeting, Orlando, Florida, "The Effects of Computer Assurance Specialist Competence and AIS Expertise on Auditor Planning Judgments," with J. F. Brazel.

 

2004 American Accounting Association Annual Meeting, Orlando, Florida, "The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting," with K. F. Brown and M. H. Sanchez.

 

2004 American Accounting Association Annual Meeting, Orlando, Florida, "Consideration of Control Environment and Fraud Risk: A Set of Instructional Cases," with M. H. Sanchez and K. F. Brown.

 

2004 International Symposium on Audit Research, Maastricht, The Netherlands, "The Role of Auditor Strategy in Auditor-Client Negotiations over Proposed Financial Statement Adjustments," with M. H. Sanchez and R.

C. Hatfield.

 

2004 American Accounting Association Ohio Regional Meeting, Akron, Ohio, "The Effectiveness of Interactive Professional Learning Experiences as a Pedagogical Tool: Evidence from an Audit Setting," with K. F. Brown and M. H. Sanchez, awarded Best Manuscript for Teaching and Curriculum Section.

 

2004 American Accounting Association Mid-Atlantic Regional Meeting, Washington, D.C., "Negotiations Between Auditors and Their Clients Over Booking Proposed Adjustments: The Rule of Reciprocity," with M.

H. Sanchez and R. C. Hatfield.

 

2003 American Accounting Association Annual Meeting, Honolulu, Hawaii, "Implementing Interactive Learning Experiences in Accounting Curricula," with K. F. Brown and M. H. Sanchez.

 

2003 American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania, "Interactive Experiential Learning in an Audit Setting," with K. F. Brown and M. H. Sanchez.

 

2003 American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania, "Consideration of Control Environment and Fraud Risk: A Set of Instructional Cases" with K. F. Brown and M. H. Sanchez.

 

Academic and Professional Activities:

Editorial Board, Auditing: A Journal of Practice & Theory 2008-present

Reviewer for The Accounting Review 2007-2008

Reviewer for Contemporary Accounting Research 2005-2008

Reviewer for Journal of Accounting Literature 2006

Reviewer for Auditing: A Journal of Practice & Theory 2006-2008

Reviewer for 2007 American Accounting Association Auditing Section Mid-Year Meeting

Reviewer for 2006 American Accounting Association Mid-Atlantic Regional Meeting


Awards:

Distinguished Fellow, Center for Research Excellence, Bennett S. LeBow College of Business, Drexel University, 2007-present

Distinguished Fellow, Center for Teaching Excellence, Bennett S. LeBow College of Business, Drexel University, 2005-2007

SSRN's Top Ten Download List for "Entrepreneurship & Marketing" (for working paper entitled "The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format"), July-August 2007 


SSRN's Top Ten Download List for "Behavioral & Experimental Accounting" (for working paper entitled "The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format"), May-June 2007

Award for Support and Assistance, National Association of Black Accountants, Drexel University Student Chapter, 2006

SSRN's Top Ten Download List for "Auditing, Litigation & Tax" (for working paper entitled "The Effects of Computer Assurance Specialist Competence and Auditor A1S Expertise on Auditor Planning Judgments"), February-April 2004

Best Manuscript Award, 2004 American Accounting Association Ohio Regional Meeting, Teaching and Curriculum Section

Excellence in Research Award, Bennett S. LeBow College of Business, Drexel University, 2004

Excellence in Teaching Award, Bennett S. LeBow College of Business, Drexel University, 2003

Professor of the Year, 2002 Undergraduate Student Government Association Student Choice Awards, Bennett S. LeBow College of Business, Drexel University

Bennett S. LeBow College of Business, Drexel University Summer Research Grant, 2002

Best Paper Award, 2001 American Accounting Association Mid-Atlantic Regional Meeting, Teaching and Curriculum Section

American Accounting Association, New Faculty Consortium Fellow, 2000