教师 Directory
Jeffrey Cohen
Professor
Jeffrey Cohen
联系
Fulton Hall 544
Telephone: 617-552-3165
电子邮件: cohen@yinghuiqibao.com
Education
- B.A., Bar Ilan University (Israel)
- M.B.A., Columbia University
- Ph.D., University of Massachusetts
Expertise
- Social Responsibility and Ethics
- 审计
Department
Selected Appointments & 奖
- 美国会计协会审计部门获得2021年审计文献杰出贡献奖. 对于“后萨班斯-奥克斯利法案时代审计师的公司治理经验”， Contemporary Accounting Research. (Fall 2010), pp. 751-786.
- 2019-2020 Glen McLaughlin Prize for Research in Accounting Ethics. For the paper, 审计合伙人在财务报告内部控制审计中的判断与决策过程.”
- 2017 Outstanding 审计 Educator Award. 由美国会计协会审计部门提出.
- 2016 Best paper in BRIA (Behavioral Research in Accounting). 投资专业人士的非财务信息偏好 Behavioral Research in Accounting. (Fall 2015), pp. 127-153.
- 2014 KPMG Outstanding Published Manuscript Award. “Will Women Lead the Way? 投资决策对企业社会责任信息需求的差异.2014年美国会计协会关于工作/家庭问题的最佳论文奖得主.
- 2012年获得美国会计协会审计部门审计文学杰出贡献奖.
- 2011年美国会计协会审计部门审计与鉴证教育创新奖.
- 2009年美国会计协会审计部门审计与鉴证教育创新奖.
- 2007年美国会计协会性别问题部门的毕马威导师奖.
- 2005 KPMG Outstanding Published Manuscript Award. “Is it the Kids or the Schedule? 家庭与弹性工作时间对职业成功感知的增量效应”(与E. Almer and L. 单). 2005年美国会计协会关于工作/家庭问题的最佳论文奖得主.
Selected Publications Since 2010
“Audit Committee Member Social Identity & Corporate Governance Role.” (与K. Obermire and K. Johnstone.) Accounting Organizations and 社会, 93. August, 2021.
非审计业务与公共价值的创造:对公共利益的影响.” (与B. Malsch and M. S. Tremblay.) Journal of Business Ethics, 178, 467-479. March, 2021.
审计合伙人在财务报告内部控制审计中的判断与决策过程.” (J. 乔,克. Trompeter and J. Thibodeau.) 审计: A Journal of Practice and Theory, 39 (4), 57-85. November, 2020. 2019-2020年格伦·麦克劳克林会计伦理电子游戏正规平台奖获得者.
“会计行业的玻璃天花板认知分析.” (维. Dalton, L. Holder-Webb and J. McMillan.) Journal of Business Ethics, 164, 17-38. November, 2018.
“通过合伙人轮换管理审计师与客户的关系:审计事务所合伙人的经验”." (米. K. Dodgson, C. Agoglia and B. 班纳特). The Accounting Review, 95 (2), 89-111. March, 2020.
“PCAOB Inspection: Public Accounting Firms on “Trial.” (与K. Westermann and G. Trompeter.) Contemporary Accounting Research, 36 (2), 694-731. Summer, 2019.
企业社会责任投资水平对投资者判断的公平性启发.” (With H. Brown-Liburd and T. 萨莫拉.) Journal of Business Ethics, 152 (1), 275-289. September, 2018.
专业怀疑主义的中性怀疑和推定怀疑视角对审计师工作结果的差异影响.” (维. Dalton and N. 竖琴.) Accounting Organizations and 社会, 62, 1-20. October, 2017.
“企业社会责任和治理对投资决策影响的进一步电子游戏正规平台.” (L. Holder-Webb and S. 卡里尔.) Journal of Business Ethics, 146 203-218. November, 2015.
企业风险管理与财务报告程序:审计委员会成员的经验, 首席财务官, and External Auditors." (与克. Krishnamoorthy and A. 莱特.) Contemporary Accounting Research, 34 (2), 1178-1209. Summer, 2017.
“媒体偏见与期望差距的持续:对企业欺诈新闻报道的分析.” (与Y. 叮,C. Lesage, and H. Stolowy.) Journal of Business Ethics, 144, 637-659. September, 2017.
薪酬委员会成员是否认为在周期中期改变CEO激励绩效目标是公平的?" (. Wilkins and D. Hermanson.) Journal of Business Ethics, 137, 623-638. February, 2015.
“Nonfinancial Information Preferences of Investment Professionals.” (L. Holder-Webb and T. 萨莫拉.) Behavioral Research in Accounting, 27 (2), 127-153. November, 2015. Winner of the 2016 award for best paper in BRIA.
“CSR and Assurance Services: A Research Agenda.” (R. Simnett.) 审计: A Journal of Practice and Theory, 34 (1), 59-74. February, 2015.
《电子游戏正规平台》.” (与克. Manzon and T. 萨莫拉.) Journal of Business Ethics, 126 (4), 631-647. February, 2015.
“CEO社会关系和CEO声誉对CEO薪酬判断的影响”.” (年代. Kaplan and Janet Samuels.) Journal of Business Ethics, 126 (1), 103-117. January, 2015.
“公共会计和公司组织中感知到的性别歧视的前因后果.” (维. Dalton, N. 竖琴 and J. McMillan.) 审计: A Journal of Practice and Theory, 33 (3), 1-32. August, 2014.
审计委员会行业专业知识对监督财务报告过程的影响.” (和你在一起. Hoitah, G. Krishnamoorthy and A. 莱特.) The Accounting Review, 89 (1), 243-273. January, 2014.
“Will Women Lead the Way? 投资决策对企业社会责任信息需求的差异.” (L. Holder-Webb and L. 纳.) Journal of Business Ethics, 118, 85-102. November, 2013.
“在以原则为基础和以规则为基础的会计环境中，金融监管制度的强度如何影响审计师对限制激进报告的判断.” (with G. Krishnamoorthy, M. Peytcheva and A. 莱特.) Accounting Horizons, 27 (3), 579-601. September, 2013.
盈余预测和专业怀疑对客户-审计师谈判结果的影响.” (H. Brown-Liburd and G. Trompeter.) Journal of Business Ethics, 116 (2), 311-325. September, 2012.
学术探究:PCAOB综合项目带来的挑战与机遇.” (W. R. Knechel). 审计: A Journal of Practice and Theory, 32 (1), 1-5. 2013年5月.
《SOX法规的有效性:对公司董事的访谈电子游戏正规平台》." (用C. 海斯克. Krishnamoorthy, G. Monroe and A. 莱特.) Behavioral Research in Accounting, 25 (1), 61-89. Spring, 2013.
审计委员会薪酬、公平与会计分歧的解决. “(with J. Bierstaker, D. Hermanson and T. DeZoort.) 审计: A Journal of Practice and Theory, 31 (2), 131-150. May 2012.
“The Cut and Paste 社会: Isomorphism in Codes of Ethics." (L. Holder-Webb.) Journal of Business Ethics, 107, 485-509. June, 2012.
CEO影响力和管理层激励对审计师判断的影响.” (L. Gaynor, G. Krishnamoorthy and A. 莱特.) 审计: A Journal of Practice and Theory, 30 (4), 129-147. November, 2011.
“散户投资者对非财务信息决策有用性的看法”.” (L. Holder-Webb, D. Wood and L. 纳.) Behavioral Research in Accounting, 23 (1), 109-129. March, 2010.
“Auditor Resignation and Firm Ownership Structure." (with S. 卡里尔 and G. Trompeter.) Accounting Horizons, 25 (4), 703-728. December, 2010.
“Client Engagement Risks and the Auditor 搜索 Period.” (with S. 卡里尔 and K. 施瓦兹.) Accounting Horizons, 25 (4), 685-702. December, 2010.
“The Role of Managers’ Behavior in Corporate Fraud.” (with Y. 叮,C. Lesage and H. Stolowy.) Journal of Business Ethics, 95 (2), 271-315. April, 2011.
- “后萨班斯-奥克斯利法案时代审计师对公司治理的经验." (with G. Krishnamoorthy and A. 莱特.) Contemporary Accounting Research, 27 (3), 751-786. Fall, 2010.
Professional Activities
He is currently an Editor at Contemporary Accounting Research. 他曾担任《电子游戏软件》的高级编辑、咨询编辑和编辑 审计: A Journal of Practice and Theory and an Associate Editor at Accounting Horizons and for two terms at Issues in Accounting Education. 他还管理了2014年美国会计协会审计部分的博士联盟.