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Roger D. Martin

KPMG Professor in Professional Accounting; Associate Dean for Academic Innovation

Roger D. Martin
+1 434-982-2182
Ph.D., Accounting, The University of Texas at Austin
B.S., Business Administration and Accounting, The University of Kansas
Areas of Expertise: 
Audit quality
Financial reporting quality
Going concern reporting
Accounting professional service firms
Professional Activities: 

Professor Martin has expertise in auditing and financial reporting. His research focuses on the impact of auditing, assurance services, and other corporate governance mechanisms on the quality of information provided to external users of financial statements. His research includes analysis of archival market data and behavioral experimental data. Professor Martin teaches a variety of auditing and assurance courses and intermediate financial accounting and has been awarded the University of Virginia All-University Teaching Award for his teaching excellence.
Professor Martin served as President of the Auditing Section of the American Accounting Association from 2012 to 2013, and continues in several other service roles with that organization. He served as an Academic Fellow at the Securities & Exchange Commission during the 2008-2009 academic year. He has presented his work at national conferences sponsored by the American Accounting Association and at many university and conference research workshops. His work has been published in such journals such as The Accounting Review; Journal of Accounting Research; Auditing: A Journal of Practice & Theory; Issues in Accounting Education; Contemporary Accounting Research; and International Journal of Accounting, Auditing, & Taxation. He has taught and consulted for several international professional service firms and before joining the McIntire School of Commerce was a faculty member at Southern Methodist University, Michigan State University, and Indiana University. Before earning his Ph.D., Professor Martin worked in the telecommunications industry with GTE Corp. for five years in accounting and finance and with the Kansas state regulatory commission for two years as a telecommunications auditor and expert witness.

Selected Publications:

"How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?" The Accounting Review, forthcoming (A. Backof, R. Martin, and J. Thayer).

“Accounting Faculty Experiences with Practice-Oriented Fellowships,” Accounting Horizons, 2013 (with S. Krische and J. Wilks).

“Audit Quality Indicators: Audit Practice Meets Audit Research,” Current Issues in Auditing, 2013.

“Reflections on a Decade of SOX 404(b) Audit Production and Alternatives,” Accounting Horizons, 2013 (with W. Kinney and M. Shepardson).

“Risk Shifts in the Market for Audits: An Examination of Changes in Risk for 'Second Tier' Audit Firms,”Auditing: A Journal of Practice and Theory, 2009 (with C. Hogan).

“Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics,” Journal of Business Ethics, 2007.

“Auditing Fair Value Measurements: A Synthesis of Relevant Research,” Accounting Horizons, 2006 (with J. Rich and J. Wilks).

“Audit Qualifications of Income-Decreasing Accounting Choices,” Contemporary Accounting Research, 2006 (with F. Hodge and J. Pratt).