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Eric M. Negangard

Assistant Professor of Commerce

+1 434-924-7002
Ph.D., Accounting and Information Systems, Virginia Tech
M.S., Accounting and Information Systems, Virginia Tech
B.S., Accounting, Finance, and International Business, Indiana University
Areas of Expertise: 
Forensic accounting
Financial reporting fraud
Data analytics
Professional Activities: 

Professor Negangard has extensive professional experience as a forensic accountant and has provided advisory and assurance services to numerous domestic and international organizations. Before pursuing a career in academia, Professor Negangard was a Manager in KPMG’s Forensic Services practice and served as a National Instructor. He is a licensed CPA in the state of Indiana and a Certified Fraud Examiner.

Professor Negangard’s research focuses on financial reporting fraud, internal controls, and the involvement of forensic specialists in the auditing environment. More specifically, he uses a combination of psychology theory and innovative measurement techniques to examine the decision processes and subsequent attributions of those involved in, and affected by, fraudulent financial reporting. He has presented at numerous conferences, both academic and professional, and his work has been published in Contemporary Accounting Research; Auditing: A Journal of Practice and Theory; Information & Management; Journal of Forensic and Investigative Accounting; and Journal of Accounting Education.

Professor Negangard has taught various accounting and business related courses to undergraduate, graduate, and professional students, and is the recipient of several research and teaching awards. He currently teaches the undergraduate auditing course and a graduate course in forensic accounting at the McIntire School of Commerce.

Selected Publications:

“Getting Comfortable on Audits - Understanding Firms' Usage of Forensic Specialists,” Contemporary Accounting Research, 2018 (with G. Jenkins and M. Oler).

"Determinants of Early Conformance with Information Security Policies," Information & Management, 2017 (with F. Belanger, K. Enget, and S. Collignon).

"Manual Journal Entry Testing: Data Analytics and the Risk of Fraud," Journal of Accounting Education, 2017 (with R. Fay).

“Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions,” Auditing: A Journal of Practice and Theory, 2013 (with S. Asare, B. Fitzgerald, L. Graham, J. Joe, and C. Wolfe).