Douglas F. Prawitt

Professor
Glen Ardis Professorship
Accountancy, School of

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Office: 522 TNRB
Phone: (801) 422-2351
Email: prawitt@byu.edu
Office hours: By appointment
Expertise:
  • Accounting
  • Accounting: judgment and decision-making processes
  • Auditing
Research:
  • professional accountants judgment and decision making
  • human resource issues in accounting
  • auditing and financial reporting
Education:
  • PHD, BUSINESS, UNIV OF ARIZONA, 1993
  • MAcc, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1988
  • BS, Accounting, Brigham Young University, 1988
Group Affiliations:
  • SOA Professional - Primary
Selected Publications:
  • "Auditing and Assurance Services: A Systematic Approach," Edition 7, McGraw-Hill Irwin, New York, NY, Stewart Mattson, October, 2009    
  • "Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change," Accounting Horizons Volume 23, Issue 2, Pages 221-237, American Accounting Association, Sarasota, FL, June, 2009    V I E W   A B S T R A C T
  • "Internal Audit Quality and Earnings Management," The Accounting Review Volume 84, Issue 4, Pages 1255-1280, American Accounting Association, Sarasota, FL, July, 2009    V I E W   A B S T R A C T
  • "Auditing Cases: An Interactive Learning Approach," Edition Fourth, Pearson, New York, August, 2008    
  • "Component Materiality for Group Audits," Journal of Accountancy American Institute of CPAs, New York, NY, December, 2008    V I E W   A B S T R A C T
  • "Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision," Contemporary Accounting Research Volume 25, Issue 1, Pages 193-213, Canadian Accounting Association, January, 2008    V I E W   A B S T R A C T
  • "Auditing & Assurance Services: A Systematic Approach," Edition 6, McGraw-Hill, November, 2007    V I E W   A B S T R A C T
  • "Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs," Issues in Accounting Education Volume 21, Issue 3, Pages 195-218, American Accounting Association, Sarasota, FL, August, 2006    V I E W   A B S T R A C T
  • "Auditing Cases: An Interactive Learning Approach," Edition Third, Prentice Hall, New Jersey, Wendy Craven, October, 2005    
  • "Auditing & Assurance Services: A Systematic Approach," Edition 4, McGraw-Hill/Irwin, New York, NY, Steve Delancey, January, 2005    
  • "Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Insensitivity to Precision," Auditing: A Journal of Practice & Theory Volume 25, Issue Supplement 2005, Pages 197-220, American Accounting Association, Sarasota, FL, December, 2005    V I E W   A B S T R A C T
  • "An Introduction to Corporate Governance and the SEC," Edition 1, Thomson South-Western, Mason, Ohio, Sharon Oblinger, July, 2004    V I E W   A B S T R A C T
  • "Auditing Cases: An Interactive Learning Approach," Edition 2, Prentice Hall, Upper Saddle River, NJ, Thomas Sigel, January, 2003    V I E W   A B S T R A C T
  • "Research Opportunities in Internal Auditing," Edition 1, Volume 1, Institute of Internal Auditors Research Foundation ., Altamonte Springs, FL, A. Bailey, A. Gramling, and S. Ramamoorti, January, 2003    V I E W   A B S T R A C T
  • "A Test of Changes in Auditors? Fraud-Related Planning Judgments since the Issuance of SAS No. 82," Auditing: A Journal of Practice & Theory Volume 22, Issue 2, Pages 237-251, September, 2003    V I E W   A B S T R A C T
  • "COSO Launches New Study on Managing Enterprise Risks," The Auditor?s Report Volume 25, Issue 2, Pages 20-21, April, 2002    
  • "eBusiness: Principles and Strategies for Accountants," Edition 2nd, Prentice Hall, Upper Saddle River, P.J. Boardman, July, 2002    V I E W   A B S T R A C T
  • "Independence and Objectivity: A Framework for Internal Auditors," Edition 1, Institute of Internal Auditors Research Foundation, Altamonte Springs, FL, Stanley Chang, Jane Mutchler, Doug Prawitt, April, 2001    
  • "Does Congruence Between Audit Structure and Auditors Locus of Control Affect Job Performance?," The Accounting Review Volume 76, Issue 2, Pages 263-274, April, 2001    V I E W   A B S T R A C T
  • "The Software Scene," Internal Auditor Volume LVII, Pages 49-57, Institute of Internal Auditors, 2000    
  • "Implementing ERP," Internal Auditor 1999    V I E W   A B S T R A C T
  • "Software Showcase: network Security Assessment, Data Extraction and Analysis, Automated Workpapers, and Risk Assessment," Internal Auditor Pages pp.49-59, July, 1999    
  • "A Comparison of Professionals Interpretation of Ambiguity in Tax Compliance and Planning Decision Contexts," Journal of the American Taxation Association Pages 75-89, October, 1999    
  • "Auditing Cases," Edition 1st Edition, Prentice Hall, New Jersey, January, 1999    
  • "Commentery on Anchoring Effects Asociated with Recommendations from Expert Decision Aids: An Experimental Analysis," Behavioral Research in Accounting Pages 170-181, January, 1998    
  • "Decision Aids and User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes 1997    
  • "A Journal Survey: The Software CPAs Use," Journal of Accountnacy Pages 52-64, November, 1997    
  • "Evaluating Performance in Professional Accounting: CPAs Survey Responses on Factors Important to Performance Evaluation in Practice," CPA Journal Pages 61-63, June, 1997    
  • "Emerging Business Technologies," Internal Auditor January, 1997    
  • "Adaptive Responses to Time Pressure: The Effects of Experience on Tax Information Search Behavior," Behavioral Research in Accounting Volume Vol. 9, Pages 172-198, January, 1997    
  • "Super Software: What are the Top Software Tools for Internal Auditors," Internal Auditor Pages 16-26, August, 1996    
  • "Staffing Assignments for Judgement-Oriented Audit Tasks: The Effects of Structured Audit Technology and Environment," The Accounting Review 1995    
Experience:
   Teaching
  • Accounting Ph.D. Prep Program Coordinator, BYU School of Accountancy, 1998
  • Assistant, Associate, & Full Professor, Brigham Young University, 1993
   Professional
  • Accountant, The Church of Jesus Christ of Latter-day Saints
  • Member, Advanced Technology Committee of the Institute of Internal Auditors
  • Member, IIA/AAA Independence and Objectivity Task Force
  • Accountant, Baxter Health Care Corporation
  • Consultant, PricewaterhouseCoopers, LLP
  • Member, COSO Enterprise Risk Management Advisory Council
  • Voting Member, AICPA Auditing Standards Board, 2005-2008
  • Member & Subgroup Chair, COSO Guidance for Smaller Public Companies Task Force, 2004-2005
  • Chair, Annual Meeting Planning Committee, American Accounting Association, 2003-2004
  • Co-Chair, Auditing Section Mid-Year Conference Planning Committee, American Accounting Association, 2003-2004
Awards:
  • Issues in Accounting Education Best Paper Award , American Accounting Association , 2007
  • Innovation in Accounting Education Award (on behalf of Ph.D. Prep program) , American Accounting Association , 2007
  • Wesley P. Lloyd Award for Distinction in Graduate Education , Brigham Young University , 2006
  • Glen Ardis Professorship , Marriott School , 2005
  • Merrill J. Bateman Student Choice Teaching Award , BYU Management Society , 2002
  • University Young Scholar Fellowship Award , Brigham Young University , 2001
  • Marriott School Teaching Excellence Award , Brigham Young University , 2000
  • Teaching Excellence Award for Management Skills , Brigham Young University , 1998
  • Marriott School Outstanding Young Researcher Award , Brigham Young University , 1998
  • SOAIS Outstanding Scholarship Award , Brigham Young University , 1997
  • Marriott School TEAMS Teaching Award, 1996-1998 , Brigham Young University , 1996
  • Warnick/Deloitte & Touche Research Fellow, 1995-2001 , Brigham Young University , 1995
  • Doctoral Fellow , American Accounting Association , 1991
Web Links: Languages:
  • Spanish
  • English
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