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
- 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
- PhD, Accounting, University of Arizona, 1996
- BS, Accounting, Brigham Young University, 1984
- SOA Professional - Primary
- "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
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
- 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
- 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