Mendoza Directory

Faculty & Research

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David N. Ricchiute

Professor
Deloitte Professor

BIO

David N. Ricchiute, Deloitte Professor of Accountancy, is the author of a text, Auditing (eight editions); research in The Accounting Review, the Journal of Accounting Research, Accounting Organizations & Society, the Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, and the Journal of Experimental Psychology; and professional articles in the Journal of Accountancy and The CPA Journal, among others. Formerly on the audit staff of Price Waterhouse (now PwC) and a visiting professor at the University of Michigan, Ann Arbor, he has served as Director of Research of the Audit Section of the AAA, on the editorial boards of accounting and auditing journals, and on committees of the AAA and the AICPA. Ricchiute has been engaged by public companies and by public accounting firms to testify or consult in proceedings brought in federal and state court and before the American Arbitration Association and the U.S. Securities and Exchange Commission. University of Notre Dame teaching awards include: Outstanding Undergraduate Teacher of the Year, Mendoza College of Business (three times); M.S. in Accountancy Outstanding Teacher of the Year (twice); and a Kaneb Teaching Award.

AREAS OF EXPERTISE

  • Auditing and Financial Accounting
  • Professional Judgment and Decision Making

EDUCATION

  • BBA, Bryant College
  • DBA, University of Kentucky
  • MS, University of Kentucky

TEACHING

  • Academic Research in Accounting
  • Advanced Assurance Services

PUBLICATIONS

"Evidence Complexity and Information Search in the Decision to Restate Prior-Period Financial Statements,"  Journal of Accounting Research, 48, 2010, 687-724.

"Effects of an Attorney's Line of Argument on Accountants' Expert Witness Testimony,"  The Accounting Review, 79, 2004, 221-245.

"The Effect of Audit Seniors' Decisions on Working Paper Documentation and on Partners' Decisions,"  Accounting, Organizations & Society, 24, 1999, 155-171.

"Evidence, Memory, and Causal Order in a Complex Audit Decision Task,"  Journal of Experimental Psychology: Applied, 1998, 3-15.

"Effects of Judgment on Memory: Experiments in Recognition Bias and Process Dissociation in a Professional Judgment Task,"  Organizational Behavior and Human Decision Processes, 1997.

"Audit Effort, Audit Fees, and the Provision of Nonaudit Services to Audit Clients," (with L. Davis, G. Trompeter),  The Accounting Review, 68, 1993, 135-150.

"Working Paper Order Effects and Auditors' Going Concern Decisions,"  The Accounting Review, 67, 1992, 46-58.

"Presentation Mode, Task Importance, and Cue Order in Experimental Research on Expert Judges ,"  Journal of Applied Psychology, 70, 1985, 367-373.

"An Empirical Assessment of the Impact of Alternative Presentation Modes on Decision-Making Research in Auditing,"  Journal of Accounting Research, 22, 1984, 341-350.

"Ambiguity Intolerance and Financial Reporting Alternatives," (with A. Faircloth, ),  Accounting, Organizations & Society, 6, 1981, 53-67.

"Standard Setting and the Entity-Propriety Debate,"  Accounting, Organizations & Society, 4, 1979, 67-76.

Books

Auditing, Cincinnati: South-Western Publishing, 8th ed. (2006).