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Andrea Alston Roberts

Associate Professor of Commerce; Director, M.S. in Accounting Program

Andrea Alston Roberts
+1 434-243-1561
PDF icon Curriculum vitae (310.73 KB)
Ph.D., Accountancy, The George Washington University
B.S., Towson University
CPA (Maryland State Board of Accountancy)
Areas of Expertise: 
Nonprofit financial reporting
Cost accounting
Financial accounting
Professional Activities: 

Professor Roberts specializes in issues related to nonprofit financial reporting. Much of her interest relates to how and why nonprofits report financial information and how this information impacts nonprofit stakeholders. She teaches courses at both the undergraduate and graduate levels.

Professor Roberts has published articles on nonprofit topics in scholarly journals, including The Accounting ReviewAccounting Horizons; and The Journal of Government and Nonprofit Accounting. Some of her articles have been awarded the “Best Annual Meeting Paper” by the GNP Section of the American Accounting Association. She has also been awarded the “Excellence in Accounting Research” award by the American Accounting Association’s Faculty Diversity and Initiatives Section. She most recently served on the editorial board of Issues in Accounting Education and The Journal of Government and Nonprofit Accounting. She is also an ad hoc reviewer for The Accounting Review and Accounting Horizons. She is active in the AAA’s GNP Section and is a past president of the Diversity Section. Professor Roberts is a member of the American Accounting Association and the Ph.D. Project Accounting Doctoral Students Association (charter member).

Selected Publications:

"Pressure to Manage Ratios and the Willingness to Do So: Evidence from Nonprofit Managers," Nonprofit Voluntary Sector Quarterly, 2017 (with L. Parsons and C. Pryor).

"Using Archival Data Sources to Conduct Nonprofit Accounting Research," Journal of Public Budgeting, Accounting and Financial Management, 2014 (with N. Feng, Q. Ling, and D. Neeley).

“The Spend-Save Decision: An Analysis of How Charities Use Revenues,” Accounting Horizons, 2013 (with C. Jones, K. Kitching, and P. Smith).

“The Influence of Donor Pressure on Resource Allocation Decisions: A Study of Marginal versus Average Spending,” Journal of Government and Nonprofit Accounting, 2012 (with K. Kitching and P. Smith).

“One Laptop per Child: The $100 Challenge Teaching Case,” Issues in Accounting Education, 2012 (with V. Zamora).

“Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?” The Accounting Review, 2008 (with E. Keating and L. Parsons).