Areas of Expertise

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

Academic Degrees

• 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)

Selected Publications

• Patterson, E., Smith, J. R., and Tiras, S. (2019). The Interrelation between Auditing and Managerial Reporting Choices and Its effects on Financial Reporting Quality. Contemporary Accounting Research, 36(3), 1861-1882.
• Patterson, E., Smith J. R., and Tiras S. (2019). The Effects of Auditor Tenure on Fraud and Its Detection. The Accounting Review, 94(5), 297-318.
• Patterson, E. R. and Smith, J. R. (2016). The Strategic Effects of Auditing Standard No. 5 in a Multi-Location Setting. AUDITING: A Journal of Practice & Theory, 35(1), 119-138.
• Patterson, E. R., and Smith, J. R. (2007). The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength. Accounting Review, 82(2), 427-455.
• Newman, D. P., Patterson, E. R., and Smith, J. R. (2005). The Role of Auditing in Investor Protection. The Accounting Review, 80(1), 289-313.
• Patterson, E. R., and Noel, J. C. (2003). Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation. Contemporary Accounting Research, 20(3), 519-549.
• Patterson, E. R., and Wright, D. (2003). Evidence of Fraud, Audit Risk and Audit Liability Regimes. Review of Accounting Studies, 8(1), 105-131.
• Patterson, E. R., and Smith, J. R. (2003). Materiality Uncertainty and Earnings Misstatement. The Accounting Review, 78(3), 819-846.
• Cho, S. Y., Hagerman, R., Nabar, S., and Patterson, E. R. (2003). Measuring Stockholder Materiality. Accounting Horizons, 17(S-1), 63-76.
• Newman, D. P., Patterson, E. R., and Smith, J. R. (2001). The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning. The Accounting Review, 76(1), 59-80.
• Patterson, E. R. (1993). Strategic Sample Size Choice in Auditing. Journal of Accounting Research, 31(2), 272-293.

Edited on November 30, 2023