Benjamin W. Hoffman, Ph.D., CPA, MBA Assistant Professor of Accounting College of Business Administration Work: 330.672.1120 P.O. Box 5190 Cell: 412.445.4503 Kent State University Fax: 330.672.2548 Kent, OH 44240 Email: bhoffm11@kent.edu Education and Professional Certifications Ph.D. - - Management (Major: Accounting; Minor: Finance), May 2012, GPA: 3.6, GMAT: 720 M.B.A., May 2007, GPA: 3.5 BS, Grove City College - Accounting, May 2001 Grove City College (Grove City, PA) GPA: 3.2, Major GPA: 3.7 Certified Public Accountant in the state of Pennsylvania - certified March 2005 Research Working Papers: The Market s Perception of the Regulatory Change from AS 2 to AS 5 Presented at 2013 American Accounting Association (AAA) Auditing Section Mid-Year Conference in January 2013, New Orleans, LA Under review at Review of Accounting Studies Beating Earnings Benchmarks via Real Activities Manipulation: Debt Market Effects with Timothy Hinkel Presented at AAA 2013 Ohio Region Meeting in May 2013, Huron, OH Received a Revise and Resubmit request from the Journal of Accounting, Auditing and Finance o Currently making revisions to re-submit to this journal SOX 404(b) Exemption Effects on Auditor Changes with Albert L. Nagy Presented at 2014 AAA Auditing Section Mid-Year Conference in January 2014, San Antonio, TX Presented at 2014 AAA Ohio Region Meeting in May 2014, Columbus, OH (co-author) Rejected by Auditing: A Journal of Practice and Theory Received a Revise and Resubmit request from the Managerial Auditing Journal o Currently under 2 nd round review The Impact of Client Information Technology Capability on Audit Pricing: Examining Client Risk, Complexity, and Size with R. Drew Sellers and Justyna Skomra Presented at 2014 AAA Ohio Region Meeting in May 2014, Columbus, OH Presented at 2014 AAA Annual Meeting in August 2014, Atlanta, GA Presented at 2015 AAA Auditing Section Mid-Year Meeting in January 2015, Miami, FL Presented at 2015 AAA Ohio Region Meeting in May 2015, Cleveland, OH Submitted to 2015 AAA Auditing Section Mid-Year Meeting in September 2015 Under review at Auditing: A Journal of Practice and Theory Audit Fee Discounting for Non-Accelerated Filers in the Post-SOX Environment with Albert L. Nagy Presented at 2015 AAA Ohio Region Meeting in May 2015, Cleveland, OH Rejected by Accounting Horizons Currently making revisions in order to submit to another journal Determinants and Effects of Auditor Choice on Private Firms with Curtis Hall and Zenghui Liu Submitted to 2015 AAA Auditing Section Mid-Year Meeting in September 2015
Work in Progress: Effects of Auditor Choice on Cost of Capital for Private Firms with Curtis Hall and Zenghui Liu The Impact of Client s Information Technology Capabilities on Restatements with R. Drew Sellers and Justyna Skomra The Movement of Big 4 Auditors to Non-Big 4 Offices and Audit Quality with Aleksandra Zimmerman Teaching Experience Principles of Auditing and Control, ACCT 43010 Kent State University, Summer 2015 International Accounting Experience, ACCT 43095 Kent State University, Summer 2015 Kent State University, Spring 2015 Kent State University, Fall 2014 Kent State University, Spring 2014 Kent State University, Fall 2013 Kent State University, Spring 2013 Kent State University, Fall 2012 SCAD, A Computer-Generated Simulation for Audit Instruction, Spring 2009 Fall 2010 Intermediate Financial Accounting I, ACCT 400A/500A, Summer 2009 Intermediate Financial Accounting I, ACCT 400A/500A, Summer 2006 Management Policies, MAP 471, Summer 2006 Management Policies, MAP 471, Winter 2005 Rating: 4.8/5.0 Rating: 4.8/5.0 Rating: 3.9/5.0 Rating: 3.8/5.0 Rating: 4.6/5.0 Rating: 4.5/5.0 Rating: 5.0/5.0 Research and Teaching Interests Research: Auditor Regulation, Audit Quality, Corporate Governance, Audit Pricing, Auditor Changes, Audit Efficiency, Auditor Expertise, Auditor Litigation, Information Risk, Auditor Choice Teaching: Auditing, Financial Accounting, Study Abroad
Service Community: Member, Board of Trustees (Finance Committee), Spring Garden Waldorf School, Copley, OH 2014 Present Member, Endowment Trustee, Westminster Presbyterian Church, Akron, OH 2014 Present Profession: AAA Ohio Region Auditing Section Chairperson 2013-Present Organize an audit-related panel session for the Ohio Region Meeting Oversee the review of auditing paper submissions to the Ohio Region Meeting Discussant 2013 AAA Ohio Region Meeting, Huron, OH, May 2013 o Internal Controls for Preventing Fraud and Building Trustworthiness in Companies by Jiangxia Liu (Gannon University) 2014 AAA Ohio Region Meeting, Columbus, OH, May 2014 o External Auditors and Goodwill Impairments: An Assessment of Proficiency and Consequences by Douglas Ayres, Terry L. Neal, Lauren Carse Reid, and Jonathan Shipman (University of Tennessee) Moderator 2011 AAA Annual Meeting, Denver, CO, August 2011 o Financial Accounting / Cost of Debt Concurrent Session 2014 AAA Ohio Region Meeting, Columbus, OH, May 2014 o The Challenges of Teaching Auditing Panel Session o Auditing Concurrent Session 2014 AAA Annual Meeting, Atlanta, GA, August 2014 o Audit Pricing Concurrent Session 2015 AAA Ohio Region Meeting, Cleveland, OH, May 2015 o Auditing Panel Session Ad-hoc Reviewer Conferences: o AAA Mid-Year Auditing Section Meeting (2013) o AAA Mid-Year Auditing Section Meeting (2014) o AAA Ohio Region Meeting (2014) o AAA Mid-Year Auditing Section Meeting (2015) o AAA Ohio Region Meeting (2015) Member since 2009: American Accounting Association; Auditing Section, AAA University/Department: Member, Academic Complaint Committee, Accounting Department, Kent State University, 2012-2013 Member, Student Recruiting Committee, Accounting Department, Kent State University, 2012-present Member, Undergraduate Curriculum Committee, Accounting Department, Kent State University, 2013-present Member, Scholarship Committee, Accounting Department, Kent State University, 2014-present Young Business Scholars Instructor, College of Business, Kent State University, 2013-2014 Alternate Member, Student Center Advisory Board, Kent State Univesrity, 2014-present Research Presentations AAA Ohio Region Meeting, May 2015 AAA Auditing Mid-year Meeting, January 2015 AAA Annual Meeting, August 2014 AAA Ohio Region Meeting, May 2014 AAA Auditing Mid-year Meeting, January 2014 AAA Ohio Region Meeting, May 2013
AAA Auditing Mid-year Meeting, January 2013 Lehigh University, November 2011 Bowling Green State University, November 2011 Kent State University, November 2011 Penn State University Erie, October 2011 Indiana University Indianapolis, October 2011 University of Delaware, October 2011 Ohio University, October 2011 Cleveland State University, October 2011 Duquesne University, October 2011 John Carroll University, October 2011 University of Akron, September 2011, September 2011 Conferences Attended American Accounting Association (AAA) Auditing Boot Camp, 2013 American Accounting Association (AAA) Ohio Region Meeting, 2013-2015 American Accounting Association (AAA) New Faculty Consortium, 2013 American Accounting Association (AAA) Annual Meeting, 2011, 2014 American Accounting Association (AAA) Auditing Section Mid-year Meeting, 2010-2015 Prior Accounting and Professional Experience Research and Teaching Assistant,, 2007-2012 AACSB Re-accreditation, Katie Maxwell, 2012 Information Quality and Assurance A Management Perspective, Jeffrey Schatzberg, 2011 Principles of Auditing, William Felix, 2009-2010 Introduction to Financial Accounting, Daniel Bens, 2008 Accounting Analysis of Financial Statements, Mark Trombley, 2007-2008 Senior Auditor, RC Holsinger Associates, P.C., Wexford, PA, 2003-2005 Staff Auditor, Grossman, Yanak, & Ford, LLP, Pittsburgh, PA, 2001-2003 References Dan Dhaliwal Accounting Department Head Francis McClelland Endowed Chair McClelland Hall 301D Email: dhaliwal@eller.arizona.edu William L. Felix, Jr. Eller Professor of Accounting, Emeritus McClelland Hall 301 Email: wfelix@email.arizona.edu
Jeffrey W. Schatzberg Eller Professor of Accounting and Eller College Vice Dean McClelland Hall 417L Phone: (520) 621-2238 Email: jschatzberg@eller.arizona.edu William S. Waller Deloitte & Touche Professor of Accounting, Emeritus McClelland Hall 301 Email: wwaller@eller.arizona.edu