Areas of Expertise
Audit Regulation and Standard Setting; International Auditing; Audit Disclosure; Digital Financial Reporting; Corporate Governance
Academic Degrees
- Ph.D., Business, Accounting, University of Wisconsin–Madison, 2022
- Master of Accountancy, Georgia Southern University, 2016
- B.A., Psychology, University of Tennessee–Knoxville, 2012
Professional Experience
- Assistant Professor of Accounting, Indiana University, 2026–present
- Assistant Professor of Accounting, University of Houston, 2022–2026
Awards, Honors & Certificates
- American Accounting Association Auditing Section Outstanding Dissertation Award, 2023
- Deloitte Foundation Doctoral Fellowship, 2020
- Elijah Watt Sells Award, 2017
- Distinguished Teaching Award, University of Wisconsin–Madison, 2018–2020
Selected Publications
- Griffith, E. E., Rousseau, L. M., and Zehms, K. M. (2026). Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences. Review of Accounting Studies, 31(2), 1481–1520. https://doi.org/10.1007/s11142-026-09938-3
- Lynch, D. P., Mandell, A., and Rousseau, L. M. (2025). The consequences of expanded audit reporting: Implications of tax key audit matters for tax attribute valuation and auditor-provided tax services. Review of Accounting Studies, 30(4), 3894–3953. https://doi.org/10.1007/s11142-025-09884-6
- Rousseau, L. M., and Zehms, K. M. (2024). It's a matter of style: The role of audit firms and audit partners in key audit matter reporting decisions. Contemporary Accounting Research, 41(1), 529–561. https://doi.org/10.1111/1911-3846.12902
Edited on September 17, 2026