Josh Gunn

  • Assistant Professor of Business Administration


Josh Gunn’s research focuses on auditing and financial accounting topics. His research has explored how local labor market characteristics affect audit markets and how monitoring and knowledge sharing occurs within audit firms. He teaches intermediate financial accounting.

Josh completed his doctoral studies at the University of Missouri 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.

Courses Recently Taught

  • Intermediate Financial Reporting 2

Awards and Honors

  • Professor James Rossell Faculty Fellowship, 2018-2020
  • Katz School of Business Excellence in Research Award, 2018
  • Katz School of Business Excellence in Teaching Award, 2017-2019
  • Outstanding Graduate Assistant Award, 2012
  • Earl R. Wilson Scholarship for Academic Excellence, 2012 & 2013
  • Slusher Business Scholarship for Graduate International Studies, 2013
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2013
  • “Best Conference Paper” at the 2013 AAA Auditing Section Midyear Conference
    • Awarded for “City-Level Human Capital and Audit Markets”

Professional Service and Activities

  • 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


  • PhD, Accountancy, University of Missouri
  • MBA, University of Dayton
  • BS, Accounting, University of Dayton

Recent Publications

Publications and Forthcoming Publications

Beck, M.J, J.L. Gunn, and N. Hallman. 2019. The Geographic Decentralization of Audit Firms and Audit Quality. Journal of Accounting & Economics 68(1).

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.
      Awarded “Best Conference Paper” at the 2013 AAA Auditing Section Midyear Conference

Gunn, J.L. and P.N. Michas. 2018. Auditor Multinational Expertise and Audit Quality. The Accounting Review 93(4), pp. 203-224.

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.

Gunn, J.L., B. Kawada, and P.N. Michas. 2019. Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients. Journal of Accounting and Public Policy 38(6).

Working Papers

“A Subsidiary and Parent Level Analysis of Foreign Component Auditor Usage and Audit Quality” with William M. Docimo, Chan Li, and Paul N. Michas, available at:

“Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated vs. Non-integrated Audits” with Chan Li, Lin Liao, and Shan Zhou

“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

“Who pays for litigation against auditors?” with Yangyang Fan, Chan Li, and Nandu Nagarajan

“Audit Committee-Auditor Interlocks, Auditor Turnover and Audit Quality” with Yangyang Fan, Chan Li, and Jun Shao

“Audit Firms’ Corporate Social Responsibility Activities and Auditor Reputation” with Chan Li, Lin Liao, Jinxuan Yang, and Shan Zhou

CV File

Academic Area


Personal Interests

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