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Vicky B. Hoffman
Professor of Business Administration
Office: 232 Mervis Hall
Phone: 412-648-1627
E-mail: vickyh@katz.pitt.edu
Degrees
PhD in Business Administration (Accounting), University of Michigan
BS in Business Administration (Accounting), University of Maryland
Courses Currently Taught
CBA Auditing
MAcc Forensic Accounting and Fraud Examination
PhD Seminar in Experimental Research in Accounting
Area
Accounting
Profile
Vicky B. Hoffman was a senior auditor with PricewaterhouseCoopers (formerly Coopers and Lybrand) in Washington, D.C., and is a certified public accountant (Maryland).
Her research examines cognitive information processing in business decision settings. She is particularly interested in applications of behavioral decision theory in auditing and managerial accounting tasks, and in studying the combined effects of cognition and motivation on accounting decisions.
She currently teaches auditing, forensic accounting, and fraud examination, and a doctoral seminar in behavioral/experimental research. She has also previously taught financial accounting in both the CBA and MBA programs.
Research Interest Areas
Accounting and Behavioral Science
Selected Publications
"Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?" with Mark F. Zimbelman, The Accounting Review, 2009, 84(3) (May): 811-837.
"Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments," with Christine E. Earley and Jennifer R. Joe, The Accounting Review, 2008, 83(6) (November): 1461-1485.
"The Accountability Demand for Information in China and the US - A Research Note" with Jacob G. Birnberg and Susana Yuen, Accounting, Organizations, and Society, 2008 vol. 33, issue 1, pages 20-32.
"Bonus vs. Penalty: Does Contract Frame Affect Employee Effort?" with R. Lynn Hannan and Donald V. Moser, Experimental Business Research: Economic Perspectives, Vol. II, edited by A. Rappaport and R. Zwick (2005). Netherlands: Springer.
"The Effect of Constrained Processing on Auditors' Judgments," with Donald V. Moser and Jennifer R. Joe, Accounting, Organizations, and Society, Vol. 28, 2003, 699-714.
"Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgments" with James M. Patton, Journal of Accounting Research, 1997 (Autumn): 227-237.
"Auditors' Assessments of the Likelihood of Error Explanations in Analytical Review. The Accounting Review, 1990, (October): 875-890.
Awards and Honors
2009: Center for Audit Quality Research Grant for "Does Context Influence Auditors' Fair Value Judgments?" With Christine E. Earley and Jennifer R. Joe.
2008, 2007, 2006, 2004, 2003, 2000: Excellence in Teaching Award for CBA program
2001, 1999, 1998: Excellence in Teaching Award for MBA program
2005 AAA Auditing Section Practice Advisory Council (PAC) grant for "Auditors' Response to Fraud Risk: Strategic Reasoning and Brainstorming in Audit Planning," with Mark Zimbelman
Award for Chairing Outstanding Behavioral Dissertation from AAA-ABO section
1996: AAA Doctoral Consortium Distinguished Faculty (Behavioral Presentation)
1991–96: KPMG Peat Marwick Research Fellowship and Faculty Fellowship
1992: KPMG Peat Marwick Research Opportunities in Auditing grant (with Dr. James Patton)
1989: AAA Auditing Section’s Outstanding Dissertation Award
External Service and Assignments
University of Pittsburgh, member of Admissions and Student Aid Committee of the Faculty Senate; member of the University's Audit Committee from 2003–2007
Editorial Board Member of Auditing: A Journal of Practice and Theory and Journal of Accounting Education
Formerly on Editorial Boards of The Accounting Review, Behavioral Research in Accounting, and Advances in Accounting
