Associate Professor of Accountancy
Director of the Business Ethics Program
Accountancy

Contact Information

CBA 391
P.O. Box 880488
Lincoln, NE 68588-0488
Phone: +1-402-472-5152
Fax: +1-402-472-4100
jlawrence1@unl.edu

Joined the college in Fall, 1992.

Expertise

• Ethics
• Auditor Skepticism
• Business Ethics
• Fraud

Education

• Ph.D., Texas A&M, 1992
• M.S.Acc., University of Wisconsin-Whitewater, 1977
• B.A., Knox College, Galesburg, Illinois

Research Interests

• Fraud
• Auditor Behavior and Auditior Skepticism
• Business Ethics

Teaching Interests

• Fraud Examination
• Financial Accounting
• Business Ethics

Published In

• National Tax Journal
• Behavioral Research in Accounting
• Advances in Accounting Behavioral Research
• Research in Accounting Ethics
• Journal of Public Budgeting, Accounting and Financial Management
• Accounting and Financial Management
• Journal of Managerial Issues
• Journal of Economics
• Managerial Finance
• Journal of Economic and Business Review
• The Oil, Gas and Energy Quarterly
• Corporate Reputation Review

Refereed Publications

• "Predicting Firm Reputation through Content Analysis of Shareholders' Letter," with John Geppert, Corporate Reputation Review, 2008
• "A Taxonomy of Auditors' Professional Skepticism," with M. Shaub, Research on Accounting Ethics 8:167-194, 2002.
• "Evidence of Manipulation of Taxable Income by Foreign-Controlled US Corporations," with M. Kinney, National Tax Journal 53 (1):9-22, March 2000.
• “Differences in Professional Skepticism Across Levels in the Firm,” with M. Shaub, Advances in Accounting Behavioral Research 2:61-84, 1999.
• “Fundamental Information Analysis in the Oil and Gas Industry: Key Analysts Share their Opinions,” with J. Quirin, The Oil, Gas and Energy Quarterly 57 (4):843-866, June 1999.
• “Determinates of Irregularities Reported by Audits of a Federal Loan Program,” Journal of Public Budgeting, Accounting and Financial Management 10 (Spring 1):1-20, 1999.
• "The Effect of Audit Firm Mergers on Audit Delay," with H. Glover, Journal of Managerial Issues 10 (2):151-164, Summer 1998.
• "Writing for Economics Journals: Strategic Elements of Success," with C. Fischer, Journal of Economics 24 (2), 1998.
• "Characteristics Associated with Audit Delay in the Monitoring of Low Income Housing Projects," with B. Bryan, Journal of Public Budgeting, Accounting, and Financial Management 10 (2):173-191, Summer 1997.
• "Ethical Construction of Auditors: An Examination of the Effects of Gender and Career Level," with M. Shaub, Managerial Finance 23 (12):3-21, 1997.
• "Foreign Direct Investment in Defense Contractors: Circumventing the Buy American Act," with V. Vendrzyk, Journal of Economic and Business Review 23 (1) Spring/Summer 1997.
• “Ethics, Experience, and Professional Skepticism: A Situational Analysis," with M. Shaub, Behavioral Research in Accounting 8 (Supplement):124-157, 1996.
• "A Reply," with M. Shaub, Behavioral Research in Accounting 8 (Supplement):169-172, 1996.
• "Organizational Structure: LLC versus LP," with M. Kinney, Oil and Gas Tax Quarterly 44 (2):101-114, December 1995.
• "Relative Historical Tax Burdens for Oil and Gas Industries: 1978 - 1992," with A. Blankley, Oil and Gas Tax Quarterly 42 (1):764-784, June 1994.

Awards

• Distinguished Teaching Award at both the College and University level
• Outstanding Accounting Educator Award, Nebraska Society of CPAs, 2007
• Award for Contributions to Student Life, Parents Association

Additional Information

Professional Certification and Membershiops

• Certified Public Accountant
• Texas State Board of Public Accountancy
• Nebraska State Society of CPA's
• Association of Certified Fraud Examiners Editorial Boards
• Journal of Managerial Issues, 1996-present.
• Journal of International Accounting, Auditing and Taxation, 1994-2007.

Research