Head shot of Doug Prawitt

Doug Prawitt

Director, LeRay McAllister/Deloitte Foundation Distinguished Professor,
School of Accountancy

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Doug earned his PhD at the University of Arizona and is the LeRay McAllister/Deloitte Foundation Distinguished Professor and Director of the School of Accountancy at Brigham Young University. He teaches financial statement auditing in BYU’s undergraduate and graduate accounting programs, and professional judgment and decision-making in BYU’s MBA program. He founded and leads BYU’s Accounting PhD Prep program, which has placed over 150 students in top quality PhD programs over the past twenty years. Doug’s research has been published in The Accounting Review, The Journal of Accounting Research, Contemporary Accounting Research, Organizational Behavior & Human Decision Processes, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and others. Doug has also published award-winning articles in the top professional journals, and has coauthored eight books and monographs, including two leading college auditing textbooks. Doug has served on several professional committees and task forces, including five years on COSO's Enterprise Risk Management and Guidance for Smaller Public Companies Task Forces. He served a three-year appointment as a member of the AICPA’s Auditing Standards Board, where he was heavily involved with internal control, auditor reporting, analytical procedures, and audit sampling, and he is currently serving a third three-year term as the AAA’s representative on the COSO board. He chaired the American Accounting Association’s 2004 Annual Meeting Committee and co-chaired the 2004 Auditing Section Mid-Year Meeting Committee. Doug has won several “best paper” awards for his research and has earned several awards at BYU, including the Marriott School Outstanding Research award in 1998, the Marriott School Teaching Excellence award in 2000, the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, the AAA/Deloitte Wildman Medal Award in 2013, BYU's Marriott School Outstanding Faculty Award in 2016, the AAA Outstanding Accounting Educator Award in 2016, the KPMG Mentoring Award in 2020, and the Distinguished Service in Auditing Award in 2021.


  • BS, Accounting, Brigham Young University, 1988

Group Affiliations

  • Institute of Internal Auditors (IIA) — Worldwide professional organization for internal auditing profession — 1994
  • American Institute of Certified Public Accountants (AICPA) — 1990



  • Accountant/Intern, Baxter Health Care Corporation, 1988–1988
  • Accountant/Intern, The Church of Jesus Christ of Latter-day Saints, Welfare Division, 1984–1985


  • 2010 Best Paper Award--Glen McLaughlin Prize for Research in Accounting Ethics, University of Oklahoma, 2010
  • 2010 Best Paper Award--Lehigh University, Lehigh University 2010 Conference on Financial Reporting, Auditing and Governance, 2010
  • Innovation in Accounting Education Award (on behalf of Ph.D. Prep program), American Accounting Association, 2007
  • Issues in Accounting Education Best Paper Award, American Accounting Association, 2007
  • Wesley P. Lloyd Award for Distinction in Graduate Education, Brigham Young University, 2007
  • 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
  • Marriott School Outstanding Young Researcher Award, Brigham Young University, 1998
  • SOAIS Outstanding Scholarship Award, Brigham Young University, 1997
  • Teaching Excellence Award for Management Skills, Brigham Young University, 1996
  • Warnick/Deloitte & Touche Research Fellow, 1995-2001, Brigham Young University, 1995
  • Doctoral Consortium Fellow, American Accounting Association, 1991
  • Innovation in Auditing and Assurance Education Award, AAA Auditing Section, 2014
  • Gender Issues & Work-Life Balance KPMG Mentoring Award, American Accounting Association, 2020
  • Outstanding Accounting Educator, American Accounting Association, 2016
  • "Emerging Research Award", Public Interest Section of the American Accounting Association, 2012
  • AAA/Deloitte Wildman Medal Award, 2013, American Accounting Association/Deloitte, 2013
  • AAA Issues in Accounting Education 2013 Best Paper Award, American Accounting Association, 2013
  • Outstanding Faculty Award, BYU Marriott School, 2016


  • Spanish

Administrative Assignments

  • Director — 2019

Certificates and Licenses

  • Certified Public Accountant — American Institute of Certified Public Accountants — 1990

BYU Citizenship

  • Director--School of Accountancy — Other — June 2019
  • Ph.D. Prep Track — Program Chair/Coordinator — 1998
  • Faculty Advisory Council (FAC) — Committee/Council Chair — September 2014–May 2016
  • SOA Accounting Research Symposium — Committee/Council Member — 2004–December 2014
  • Faculty Advisory Council — Committee/Council Member — September 2012–August 2014
  • University Rank & Status Council — Committee/Council Chair — 2011–2011
  • University Rank & Status Council — Committee/Council Chair — 2010–2010
  • University Rank & Status Council — Committee/Council Member — 2009–2009
  • SOA Evaluation Committee — Committee/Council Member — 2008–2008
  • Junior Core Restructuring Committee — Committee/Council Member — 2004–2004
  • Citizenship Expectations Committee — Committee/Council Chair — 2003–2003
  • College Journals Committee — Committee/Council Member — 2002–2002
  • EMBA Admissions Committee — Committee/Council Member — 2002–2002
  • College Evaluation (Rank & Status) Committee — Committee/Council Member — 2000–2002
  • College Journals Committee — Committee/Council Member — 2001–2001
  • College Executive Education Committee — Committee/Council Member — 2000–2001
  • SOAIS Newsletter Editor — Other — 2000–2000
  • SCUFF Committee — Committee/Council Member — 1999–2000
  • Technology Committee — Committee/Council Chair — 1999–1999
  • Systems Minor Ad hoc Committee — Committee/Council Member — 1998–1998
  • MAcc Professional Stem Curriculum Committee — Committee/Council Member — 1997–1997
  • SOAIS Appropriations Committee — Committee/Council Member — 1996–1996

Professional Citizenship

  • COSO (Committee of Sponsoring Organizations of the Treadway Commission), Board Member, September 2011
  • AAA Auditing Section, Auditing: A Journal of Practice & Theory, Editor, Associate Editor, May 2017–August 2021
  • Financial Executives Institute and AICPA Center for Audit Quality, Committee/Council Member, July 2017–November 2020
  • American Accounting Association 2019 Outstanding Educator Award Committee, Committee/Council Member, January 2018–August 2019
  • KPMG Academic Research Panel, Committee/Council Member, September 2011–September 2018
  • AAA Auditing Section A:JPT Best Paper Award Committee, Committee/Council Chair, January 2017–December 2017
  • Center for Audit Quality (CAQ) Access to Audit Personnel Committee, Committee/Council Member, January 2015–2017
  • AAA Accounting, Behavior, & Organizations Publication Committee, American Accounting Association, Committee/Council Member, August 2014–August 2017
  • AAA Auditing Section AJPT Best Paper Award Committee, Committee/Council Member, August 2015–July 2016
  • AAA Wildman Medal Award Committee, Committee/Council Chair, August 2014–August 2015
  • Accounting Horizons, Editor, Associate Editor, June 2011–June 2015
  • Auditing: A Journal of Practice & Theory, Editorial Review Board Member, 2004–2014
  • Auditing Section of the American Accounting Association, Selection Committee for Notable Contribution to the Auditing Literature Award, Committee/Council Member, June 2010–January 2011
  • Behavioral Research in Accounting, Editorial Review Board Member, 2006–2009
  • Accounting Horizons, Editorial Review Board Member, 2004–2009
  • AICPA Auditing Standards Board, Board Member, October 2005–October 2008
  • AICPA Faculty Shortage Advisory Committee, Committee/Council Member, 2006–2006
  • COSO Small Business Guidance Task Force, Committee/Council Chair, 2005–2006
  • Distinguished Service Award Nominating Committee of the AAA Auditing Section, Committee/Council Member, 2005–2005
  • COSO Enterprise Risk Management Task Force, Committee/Council Member, 2000–2005
  • AAA Auditing Section Officer Nominations Committee, Committee/Council Member, 2004–2004
  • American Accounting Association Auditing Section Midyear Conference Planning Committee, Committee/Council Chair, 2004–2004
  • American Accounting Association Annual Conference, Committee/Council Chair, 2003–2004
  • Advanced Technology Committee, Institute of Internal Auditors, Committee/Council Member, 2001–2001
  • AAA Auditing Section Education, Committee/Council Member, 1997–2000
  • IIA/AAA (Institute of Internal Auditors & AAA) Independence & Objectivity Task Force, Committee/Council Member, 1997–1999
  • Contemporary Accounting Research, Reviewer, Ad Hoc Reviewer, 0–1996
  • Issues in Accounting Education, Reviewer, Ad Hoc Reviewer, 0–1996


  • BDO, LLP — Work with BDO, LLP to develop BDO professional judgment model, write foundational monograph for internal and external use. — October 2017–July 2018