Vicky B. Hoffman

Professor of Business Administration and James H. Rossell Endowed Faculty Fellow

 

Accounting
Office: 
232 Mervis Hall
Phone: 
412-648-1627

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

Profile

Vicky B. Hoffman was a senior auditor with PricewaterhouseCoopers (formerly Coopers and Lybrand) in Washington, D.C., and is a certified public accountant (Inactive - 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

"Discussion of Construal Instructions and Professional Skepticism in Evaluating Complex Estimates" (with Michele Frank), forthcoming at Accounting Organizations and Society. Available online 16 May 2015.

"Points to Consider When Self-Assessing Your Empirical Accounting Research" (with J. Harry Evans, Mei Feng, Donald Moser, and Wim Van der Stede), forthcoming at Contemporary Accounting Research. Article first published online: 11 May 2015

“How Audit Reviewers Respond to an Audit Preparer's Affective Bias - The Ironic Rebound Effect" (with Michele Frank), The Accounting Review. Volume 90, No. 2 (March 2015) pp. 559-577.

"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.

Working Papers

“Continuous Auditing’s Effectiveness as a Fraud Deterrent” (with George Gonzalez) – under review at Auditing: A Journal of Practice and Theory.

“Auditors’ Role in Level 2 versus Level 3 Fair Value Classification Judgments” (with Christine Earley and Jennifer Joe).

“The Importance of Choice of Contract Frame in a Labor Market” (with George Gonzalez and Donald Moser).

Awards and Honors

2016 Chancellor's Distinguished Teaching Award

Sudent's Choice Award for Outstanding Teacher in MAcc Program (2012, 2013, 2014, 2015, 2016)

Dean's Excellence in Teaching Awards in the MAcc (2009-2015), CBA (2000, 2003-2004, 2006-2015), and MBA programs (1998, 1999, 2001)

Outstanding Teacher in CBA Accounting Major (2010)

Ed and Margaret Kay Award for Teaching Excellence in Accounting (2010)

AAA Auditing Section Doctoral Consortium presentation on Behavioral Research (2010) and on Career Advice (2009) and AAA Doctoral Consortium Distinguished Faculty presentation on Behavioral Research (1996)

Research Grant from Center for Audit Quality: "Does Context Influence Auditors' Fair Value Judgments?" with Christine E. Earley and Jennifer R. Joe (2009).

Research Grant from the AAA Auditing Section Practice Advisory Council (PAC): "Auditors' Response to Fraud Risk: Strategic Reasoning and Brainstorming in Audit Planning," with Mark Zimbelman (2005).

Award from AAA ABO section for Chairing Outstanding Behavioral Dissertation (1999)

KPMG Peat Marwick Research Fellowship and Faculty Fellowship (1991-96)

KPMG Peat Marwick Research Opportunities in Auditing grant with Dr. James Patton (1992)

AAA Auditing Section Outstanding Dissertation Award (1989)

External Service and Assignments

Editorial Board Member of The Accounting Review; Accounting, Organizations and Society; Auditing: A Journal of Practice and Theory.

Formerly on Editorial Boards of Behavioral Research in Accounting, Advances in Accounting, and Journal of Accounting Education.