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Andrew R. Kitto

Assistant Professor

Accounting
Professor Kitto’s research interests lie at the intersection of empirical accounting, economics and the public accounting profession, including issues such as audit firm mergers, and the impact of reg

Professor Kitto’s research interests lie at the intersection of empirical accounting, economics and the public accounting profession, including issues such as audit firm mergers, and the impact of regulation, market structure and audit market competition. His research has been published in the Journal of Accounting and Economics and the Journal of Accounting Research. He currently serves on the editorial board of The Accounting Review.

Education

PhD in Accounting, University of Florida, 2017
M.S. in Accounting, Boston College, 2009
BS in Management, Boston College, 2008

Academic Appointments

Assistant Professor of Accounting, University of Massachusetts Amherst, 2018-Present
Economic Research Fellow, Public Company Accounting Oversight Board, 2018-2019
Visiting Assistant Professor, University of Washington, 2017-2018

Recent Honors / Awards

Economic Research Fellowship at the Public Company Accounting Oversight Board, 2018-2019

Research Interests

Auditing
Economics
Industrial Organization
Regulation
Capital Markets

Teaching Interests

General
  • Financial Statement Auditing
  • Archival Research in Accounting
  • Financial Accounting
  • Managerial Accounting

Selected Publications

Ciconte, W., and A. R. Kitto. Profit persistence in the U.S. audit market. Journal of Accounting Research, forthcoming.

Kitto, A. R. 2024. The effects of non-Big 4 mergers on audit efficiency and audit market competition. Journal of Accounting and Economics, 77(1), 101618.