Areas of Expertise

Managerial accounting, Misreporting, Performance evaluations and incentives, Experimental economics

Academic Degrees

• Ph.D., University of Arizona, 2019
• M.S. in Accountancy, University of Notre Dame, 2011
• B.S. in Accountancy, Arizona State University, 2010

Professional Experience

• Audit Senior, Deloitte & Touche LLP, 2013 – 2014
• Audit Associate, Deloitte & Touche LLP, 2011 – 2013
• Certified Public Accountant (CPA), State of Arizona, 2011 – 2022

Selected Publications

• Lowe, D. J., Reckers, P. M., and Sauciuc, A. K. (2023). The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions. Auditing: A Journal of Practice and Theory, 42(3), 87–106.

  Abstract

  Abstract

  Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some individuals may be more prone to rationalize than others, we first identify an important subset of professional auditors that we expect is more susceptible to rationalizing unethical behavior: those with low professional commitment. We then examine whether rationalization-discrediting interventions can mitigate such behavior among this auditor subset. Specifically, we developed interventions geared toward discrediting some of the most commonly used rationalizations found in practice in order to promote a more ethical mindset and reduce unethical behavior. Using professional auditor participants, our results confirm that auditors with low (high) professional commitment are more (less) likely to accede to unethical requests from superiors. Further, among those with low professional commitment, our rationalization-discrediting interventions were effective in reducing unethical intentions.

Edited on August 14, 2024