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Josh Gunn

Assistant Professor of Business Administration


Office: 216 Mervis Hall

Curriculum Vitae: 

  • PhD – Accountancy, University of Missouri—Columbia
  • MBA - University of Dayton
  • BS – Accounting, University of Dayton

Josh Gunn’s research focuses on auditing and financial accounting topics, including the way that geographic location affects capital market participants, such as auditors and sell-side analysts. His research has explored how local labor market characteristics affect audit markets, and local knowledge spillovers and sell-side analysts’ reports.  He teaches intermediate financial accounting.

Josh completed his doctoral studies at the University of Missouri—Columbia in 2014 and earned a B.S. in Accounting and a Masters of Business Administration from the University of Dayton in 2002. Prior to pursuing a Ph.D., he was an audit manager with Deloitte for almost eight years in the Louisville, KY, Cincinnati, OH, and Zurich, Switzerland offices, where he worked on audit engagements for a variety of public and private companies.

  Intermediate Financial Reporting 2

Publications and Forthcoming Publications

  • Beck, M.J., J.R. Francis, and J.L. Gunn. 2018. Public Company Audits and City-Specific Labor Characteristics. Contemporary Accounting Research 35(1), pp. 394-433.
  • Gunn, J.L and P.N. Michas. 2017. Auditor Multinational Expertise and Audit Quality. The Accounting Review, forthcoming.
  • Gunn, J.L., I.K. Khurana, and S.E. Stein. 2018. Determinants and consequences of timely asset impairments during the financial crisis. Journal of Business, Finance, & Accounting 45(1-2) pp.3-39.

Working Papers

  • “The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage” with Chan Li, Nicholas Hallman, and Jeffrey Pittman
  • “The Geographic Decentralization of Audit Firms and Audit Quality” with Matthew Beck and Nicholas Hallman
  • “Audit Fees and Audit Office Market Share following Litigation against Auditors” with Yangyang Fan, Chan Li, and Nandu Nagarajan
  • “Do Big 4 Firms Around the World Approach Monopoly Pricing when Audit Market Concentration is High?” with Brett Kawada and Paul Michas
  • Katz School of Business Excellence in Teaching Award, 2016-2017
  • "Best Conference Paper” at the 2013 AAA Auditing Section Midyear Conference, with Matthew Beck and Jere Francis
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2013
  • Slusher Business Scholarship for Graduate International Studies, 2013

  Certified Public Accountant (Kentucky, inactive)
  Editorial Board, Auditing: A Journal of Practice & Theory, 2016-2017
  Ad hoc reviewer, The Accounting Review
Ad hoc reviewer, Journal of Contemporary Accounting & Economics

Josh enjoys spending time with his wife and three kids. In his spare time, he enjoys running, college sports, and traveling.