Skip to: search, navigation, or content.

Indiana University Bloomington

Doctoral Programs

1960 Notable

From 1960-2013, we prepared nearly 1,200 men and women
for rewarding academic careers — that’s more than any other university.

Evelyn R. Patterson

Contact Information

(317) 278-7843
evpatter [at] iupui [dot] edu (E-mail)
Indianapolis, Room BS 4028

Faculty Web Page

Visit Indianapolis

  • Associate Professor of Accounting


  • Indianapolis


  • PhD, Accounting, University of Texas at Austin
  • MBA, Accounting, University of Texas at El Paso
  • BA, Mathematics, Luther College

Professional Experience

  • University at Buffalo. 1997 - 2005, Assistant Professor of Accounting
  • The George Washington University, 1994 -1997, Assistant Professor of Accounting
  • Rutgers University – New Brunswick, 1993 - 1994, Assistant Professor of Accounting
  • The University of Michigan, 1987 - 1993, Assistant Professor of Accounting
  • KPMG, El Paso, Texas, August 1979 to August 1982, Texas CPA license obtained in 1981 (currently inactive)

Professional Interests

Audit sampling, Economics of auditing, Financial accounting, Game theory, Strategic auditing and auditing for fraud

Selected Publications

  • Patterson, E. R. and J. R. Smith (2007), "The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength,” Accounting Review, Vol. 82, No. 2, pp. 427-455.

  • Newman, D. P., E. R. Patterson, and J. R. Smith (2005), “The Role of Auditing in Investor Protection,” The Accounting Review, Vol. 80, No. 1, pp. 289-314.

  • Patterson, E. R. and J. C. Noel (2003), “Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation," Contemporary Accounting Research, Vol. 20, No. 3, pp. 519-549.

  • Patterson, E. R. and R. Smith (2003), “Materiality Uncertainty and Earnings Misstatement,” The Accounting Review, Vol. 78, No. 3, pp. 819-846.

  • Patterson, E. and D. Wright (2003), “Evidence of Fraud, Audit Risk and Audit Liability Regimes,” Review of Accounting Studies, Vol. 8, pp. 105-131.

  • Cho, S. Y., R. Hagerman, S. Nabar, and E. R. Patterson (2003), “Measuring Stockholder Materiality,” Accounting Horizons, 2003 Supplement, pp. 63-76.

  • Newman, D. P., E. Patterson, and J. R. Smith (2001), “The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning,” The Accounting Review, Vol. 76, No. 1, pp. 59-80.

  • Patterson, E. R. (1993), “Strategic Sample Size Choice in Auditing,” Journal of Accounting Research, Vol. 31, No. 2, pp. 272-293.