Chris Agoglia
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Christopher P. Agoglia

Richard Simpson Endowed Professor

Accounting
Chris Agoglia is the Richard H. Simpson Endowed Professor of Accounting at the Isenberg School of Management. He is also a past chair of Isenberg’s Department Of Accounting. His teaching interests inc

Chris Agoglia is the Richard H. Simpson Endowed Professor of Accounting at the Isenberg School of Management. He is also a past chair of Isenberg’s Department Of Accounting. His teaching interests include courses in cost/managerial accounting and judgment and decision making research in accounting. Prior to joining Isenberg's faculty, he taught at Drexel University as an associate professor of accounting, as well as a Distinguished Research Fellow, a Distinguished Teaching Fellow, and director of Drexel's PhD in accounting program. Chris received his PhD in accounting from Isenberg in 1999 and his B.S. in accounting from Florida Atlantic University in 1989. His research focuses on decision-making and decision maker behavior in accounting and auditing contexts. His papers have been presented at a variety of conferences, including The International Symposium on Audit Research, the University of Illinois/KPMG Symposium on Auditing Research, the Deloitte/University of Kansas Auditing Symposium, and American Accounting Association Annual and Mid-Year Meetings. 

Education

PhD Accounting, University of Massachusetts, Amherst, 1999
BS Accounting, Florida Atlantic University, 1989

Professional Experience

Treasurer, Abington Monthly Meeting Trustees, 2009-Present
Chair of the Audit Committee, Abington Monthly Meeting, Religious Society of Friends (Quakers), 2005-2011

Academic Appointments

Richard H. Simpson Endowed Professor of Accounting, University of Massachusetts Amherst (inaugural holder), 2014-Present
Professor of Accounting, University of Massachusetts, Amherst, 2011-Present
Chair, Department of Accounting, University of Massachusetts, Amherst, 2013-2017
Associate Professor of Accounting, University of Massachusetts Amherst, 2008-2011
Associate Professor of Accounting, Drexel University, 2005-2008
Assistant Professor of Accounting, Drexel University, 1999-2005
Instructor, Drexel University, 1998-1999

Recent Honors / Awards

Auditing Section Notable Contribution to the Auditing Literature Award, for “Principles-based versus Rules-based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions,” C. P. Agoglia, T. Do, 2019
Outstanding Doctoral Dissertation Supervisor Award, American Accounting Association Accounting, Behavior and Organizations Section, for M. C. Dodgson dissertation (Co-Chaired with G. B. Bennett), “Navigating the Auditor-Client Relationship During Sensitiv, 2018
Ranked #2 Worldwide for Experimental Audit Research in the BYU Accounting Research Rankings, 2004-2010
Best Paper Award, American Accounting Association Auditing Section, 2011
Emerging Scholar Award, American Accounting Association, 2010
Best Paper Award, American Accounting Association International Accounting Section Mid-Year Meeting, "Principles-Based Versus Rules-Based Accounting Standards:The Influence of Standard Precision & Audit Committee Strength on Financial Reporting Decisions", 2009
The Center for Audit Quality grant recipient,for “Auditing Internal Controls: The Interactive Effects of Auditor’s Involvement in the Audit and Client’s Cooperation,” C. P. Agoglia, T. J. Brown, R. D. Guggenmos, and E. Maksymov., 2015

Research Interests

Examining decision making in accounting and auditing contexts using behavioral decision theory.

Teaching Interests

Undergraduate
  • Behavioral Research in Accounting
  • Management Accounting
  • Financial Accounting
  • Cost Accounting
Masters
  • Behavioral Research in Accounting
  • Financial Accounting
  • Cost Accounting

Selected Publications

“Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners” M. C. Dodgson, C. P. Agoglia, G. B. Bennett, and J. R. Cohen, The Accounting Review (2020). 

“Custom Contrast Testing: Current Trends and a New Approach,” R. D. Guggenmos, M. D. Piercey, and C. P. Agoglia, The Accounting Review, Vol. 93 (September 2018), 223-244.

“Audit Team Time Reporting: An Agency Theory Perspective”, C. P. Agoglia, R. C. Hatfield, and T. A. Lambert, Accounting, Organizations and Society, Vol. 44 (July 2015), 1-14.

“Unintended Consequences of Lowering Disclosure Thresholds,” K. Fanning, C. P. Agoglia, and M. D. Piercey, The Accounting Review, Vol. 90, No. 1 (January 2015), 301-320. 

“Closing Review Notes: The Effect of Reviewer Delay and Review Note Frame on Audit Workpaper Preparers’ Effort and Performance,” T. A. Lambert and C. P. Agoglia, Journal of Accounting Research, Vol. 49, No. 5 (December 2011), 1275–1306.

Editorial and Review Activities 

Senior Editor for Auditing: A Journal of Practice & Theory 2017-2020

Consulting Editor for Auditing: A Journal of Practice & Theory 2020-Present

Editor/Associate Editor for Contemporary Accounting Research 2010-2017

Ad Hoc Editor for Contemporary Accounting Research 2017-Present

Associate Editor for Behavioral Research In Accounting 2014-2017

Senior Editor Search Committee, Auditing: A Journal of Practice & Theory 2018-2019

Editorial Board for The Accounting Review 2011-2017

Editorial Board for Accounting, Organizations and Society 2014-

Editorial Board for Auditing: A Journal of Practice & Theory 2008-2017

Editorial Board for Behavioral Research In Accounting 2013

Member, Scientific Review Committee (reviews proposals) for Access to Audit Personnel Program (a program to provide young faculty and Ph.D. students access to professionals, jointly administered by the Center for Audit Quality and the Auditing Section of the American Accounting Association) 2012-2016, 2019-Present

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