Skip to main content

Directory

Marsha Keune

Associate Dean for Undergraduate Programs and Associate Professor

Full-Time Faculty

School of Business Administration: Accounting, Office of the Dean

Contact

Email: Marsha Keune
Phone: 937-229-4639
Miriam Hall 230
Curriculum Vitae: Read CV

Profile

Dr. Marsha Keune is an Associate Professor in the Department of Accounting at the University of Dayton. Her research primarily examines how the interactions of auditors, managers, governance, and regulators impact the decisions of auditors and managers. Her work has been published in The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Journal of Accounting Literature. Marsha has received teaching awards at three universities for her performance in the classroom. Marsha serves on the editorial boards of Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, and Accounting Horizons and has served as an ad hoc Editor at Contemporary Accounting Research. She also has served the Auditing Section of the American Accounting Association as its Secretary and chaired its Research, Annual Meeting Planning, and Education Committees. She currently serves on the Butler University Lacy School of Business Dean’s Advisory Council and on the Bellbrook Sugarcreek Community Support Center Board of Directors. Prior to entering the Ph.D. program, Marsha was an assurance manager at a Big Four firm.

Degrees

  • University of Wisconsin, PhD (Business/Accounting), 2010
  • University of Central Florida, MS (Accounting), 2005
  • Butler University, BS (Accounting), 1996

Licenses/Certifications

  • CPA in Illinois

Teaching Interests

  • Financial accounting
  • Auditing

Research Interests

The impact of auditors’ interactions with managers, audit committees, regulators, and other auditors on the judgments and decisions of auditors and managers

Selected Publications

  • Johnson, L., M. Keune, and J. Winchel. 2019. U.S. Auditors’ Perceptions of the PCAOB Inspection Process: A Behavioral Examination. Contemporary Accounting Research 36 (3): 1540-1574.
  • Keune, M. and T. Keune. 2018. Do Companies Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control? Auditing: A Journal of Practice & Theory 37 (2): 107-137.
  • Keune, M., B. Mayhew, and J. Schmidt. 2016. Non-Big 4 Local Market Leadership and its Effect on Competition. The Accounting Review 91 (3): 907-931.
  • Keune, M. and K. Johnstone. 2015. Audit Committee Incentives and the Resolution of Detected Misstatements.  Auditing: A Journal of Practice & Theory 34 (4): 109-137.
  • Keune, M. and K. Johnstone. 2012. Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees. The Accounting Review 87 (5): 1641 – 1677.