Pitt Business: Joseph M. Katz Graduate School of Business & College of Business Administration

Vicky B. Hoffman

Associate Professor of Business Administration

Office: 228 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 Recently Taught

CBA Auditing
PhD Seminar in Experimental Research in Accounting

Interest Group

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 teaches auditing, financial accounting, and a doctoral seminar in behavioral/experimental research.

Research Interest Areas

Accounting and Behavioral Science

Selected Publications

"Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments," with Christine Earley and Jennifer Joe, The Accounting Review (in press), 2008.

"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 Moser and Jennifer Joe, Accounting, Organizations, and Society, Vol. 28, 2003, 699–714.

“How Are Loss Contingency Accruals Affected by Alternative Reporting Criteria and Incentives?” with Jim Patton, Journal of Accounting and Public Policy, Vol. 21, 2002, 151–167.

Recent Working Papers

"Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk" with Mark Zimbelman.

"Reducing versus Exacerbating Hindsight Bias in Auditors' Judgments," with Kim Anderson.

Awards and Honors

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 Comittee 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