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