Mark Zimbelman

Mark Zimbelman

Mary & Ellis Professor,
Accountancy, School of
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Mark F. Zimbelman graduated Magna Cum Laude in December 1984 from BYU’s accounting program. Prior to his career in academia, Mark gained over five years experience working as an auditor in public accounting and one year as a controller in industry. After earning his doctorate from the University of Arizona in 1996, Mark worked for three years at the University of Oklahoma where he was awarded a teaching award and several fellowships. His teaching and research interests are in auditing and the prevention and detection of fraud with a research focus on understanding and improving decision making in accounting and auditing. He has developed a national reputation for his research on auditors’ detection of financial statement fraud, which he has published in the top-tier accounting research journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research and Review of Accounting Studies among others. In 2013, Mark was awarded the BYU Marriott School's Scholarly Excellence Award and received the Mary and Ellis Professorship. Mark has five children and several grandchildren. He competes by racing bicycles for a hobby.

Selected Publications

  • "Fraud Examination, 6th Edition", Pages Approximately 675, Cengage, Cincinnati, Ohio, 2018.    
  • "Fraud Examination, 5th Edition", Pages Approx. 671, Cengage/SouthWestern Publishing, Cincinnati, Ohio, 2014.    
  • "How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting", Current Issues in Auditing, Edition 2, Volume 7, Issue 2, 2013.    
  • "The Impact of Audit Penalty Distributions on the Detection and Frequency of Fraudulent Reporting", Review of Accounting Studies, Edition 4, Volume 16, Issue 4, Pages 843-865, 2011.    
  • "Fraud Examination, 4th Edition", Fraud Examination, Pages 671, Cengage, Thomson, Cincinnati, OH, 2011.    
  • "Using Nonfinancial Measures to Assess Fraud Risk", Journal of Accounting Research, Volume 47, Pages 1135-1166, University of Chicago, Chicago, 2009.    
  • "Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?", The Accounting Review, Volume 84, Pages 811-837, American Accounting Association, 2009.    
  • "Certified Fraud Examiners: A Survey of Their Training, Experience and Curriculum Recommendations", Journal of Forensic Accounting, Volume VII, Pages 163-184, 2006.    
  • "Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues", Contemporary Accounting Research, Volume 21, Pages 719-745, 2004.    
  • "Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud", Accounting Horizons, Volume 18, Pages 173-184, 2004.    
  • "A Cognitive Footprint in Archival Data: Generalizing the Dilution Effect from Laboratory to Field Settings", Organizational Behavior and Human Decision Processes, Volume 91, Pages 254-268, 2003.    
  • "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, Pages 237-251, 2003.    
  • "An Experimental Investigation of Auditor-Auditee Interaction under Ambiguity", Journal of Accounting Research, Pages 1-21, 1999.    
  • "The Effects of SAS No. 82 on Auditors Attention to Fraud Risk Factors and Audit Planning Decisions", Journal of Accounting Research, Volume Supplement, 1997.    


    • Assistant Professor, University of Oklahoma 1996 - 1999
    • Controller, Philipp & Lion International, Inc 1990 - 1991
    • Staff & Senior Auditor, International Auditing Firms (Salt Lake & Phoenix) 1985 - 1990


  • Mary and Ellis Professorship , Marriott School of Management , 2013
  • Selvoy J. Boyer Fellowship , Marriott School of Management , 2000
  • Fellowship , John and Mary Nichols, 1998 , 1999
  • Fellowship , Conoco Research , 1998
  • Fellowship , Arthur Andersen , 1998
  • Outstanding Educator , University of Oklahoma , 1997
  • Scholarship Award , Marriott School of Management--Brigham Young University

Certificates and Licenses

  • Certified Public Accountant American Institute of Certified Public Accountants 1985

BYU Citizenship

  • Workshop Coordinator Committee/Council Chair August, 2008 - August, 2015

Professional Citizenship

  • Current Issues in Auditing Editorial Review Board Member 2006
  • Auditing: A Journal of Practice and Theory Editorial Review Board Member 2000
  • The Accounting Review Editorial Review Board Member 2009 - 2017
  • Fraud Magazine: Association of Certified Fraud Examiners Editor, Associate Editor 2006 - August, 2014
  • Contemporary Accounting Research Editorial Review Board Member 2009 - 2010
  • Auditing Section Doctoral Consortium of the American Accounting Association Committee/Council Chair 2007 - 2009
  • Journal of Accounting Research Reviewer, Ad Hoc Reviewer 2006 - 2009
  • The Accounting Review Reviewer, Ad Hoc Reviewer 2002 - 2008
  • Contemporary Accounting Research Reviewer, Ad Hoc Reviewer 2001 - 2008