Mark F. Zimbelman

Professor
Selvoy J. Boyer Professorship
Accountancy, School of

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Office: 514 TNRB
Phone: 801-422-1227
Email: mz@byu.edu
Office hours: By appointment
Home Page: fraudbytes.blogspot.com/
Expertise:
  • Accounting: forensic
  • Auditing
  • Auditors' detection of financial statement fraud
  • Auditors' risk assessments and planning systems
  • Fraud
Research:
  • Experimental and field-based research on auditors' planning decisions affecting the detection of financial statement fraud
  • Research investigating the effects of audit policies and standards on auditors' planning decisions related to the detection of fraud
  • Behavioral-economics research investigating managers' decisions to commit fraud and auditors' decisions affecting the detection of fraud
  • Field-based research on the accuracy of auditors' risk assessments and their relationship to audit planning decisions
Education:
  • PhD, Accounting, University of Arizona, 1996
  • BS, Accounting, Brigham Young University, 1984
Group Affiliations:
  • SOA Professional - Primary
Selected Publications:
  • "Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?," The Accounting Review Volume 84, Issue 3, American Accounting Association, May, 2009    V I E W   A B S T R A C T
  • "Fraud Examination, 3rd Edition," Edition 3rd., South-Western, Mason, Ohio, January, 2008    V I E W   A B S T R A C T
  • "Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud," Accounting Horizons Volume 18, Issue 3, Pages 173-184, September, 2004    V I E W   A B S T R A C T
  • "Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues," Contemporary Accounting Research Volume 21, Issue 3, Pages 719-745, September, 2004    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 and Theory Volume 22, Issue 2, Pages 237-251, September, 2003    V I E W   A B S T R A C T
  • "A Cognitive Footprint in Archival Data: Generalizing the Dilution Effect from Laboratory to Field Settings," Organizational Behavior and Human Decision Processes Volume 91, Issue 3, Pages 254-268, July, 2003    V I E W   A B S T R A C T
  • "Empirical Research on External Auditors' Detection of Financial Statement Fraud," Journal of Accounting Literature 2000    
  • "An Experimental Investigation of Auditor-Auditee Interaction under Ambiguity," Journal of Accounting Research Pages 1-21, January, 1999    V I E W   A B S T R A C T
  • "The Effects of SAS No. 82 on Auditors Attention to Fraud Risk Factors and Audit Planning Decisions," Journal of Accounting Research 1997    V I E W   A B S T R A C T
Experience:
   Teaching
  • Associate Professor, Brigham Young University, 2004
  • Assistant Professor, Brigham Young University, 1999-2004
  • Assistant Professor, University of Oklahoma, 1996-1999
  • Teaching/Research Assistant, University of Arizona, 1991-1996
   Professional
  • Member, Society for Judgment and Decision Making
  • Member, American Institute of Certified Public Accountants
  • Member, American Accounting Association
  • Member, Beta Alpha Psi
  • Member, Association of Certified Fraud Examiners, 2002
  • Ad-Hoc Reviewer, The Accounting Review, 2002
  • Editorial Board, Auditing: A Journal of Practice and Theory, 2000
  • Ad-Hoc Reviewer, Contemporary Accounting Research, 1999
  • Ad-Hoc Reviewer, Journal of Accounting Research, 1997-1998
  • Ad-Hoc Reviewer, Auditing: A Journal of Practice and Theory, 1996-1999
  • Controller, Philipp & Lion International, Inc, 1990-1991
  • Auditor, International Audit Firm, 1984-1990
Awards:
  • Fellowship, Selvoy J. Boyer, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008 , Brigham Young University--Marriott School of Management , 2008
  • Fellowship , John and Mary Nichols, 1998 , 1999
  • Fellowship , Conoco Research , 1998
  • Fellowship , Arthur Andersen , 1998
  • Outstanding Educator , University of Oklahoma , 1997
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