Martha Eining

Ken Sorensen/KPMG Professor of Accounting, David Eccles Faculty Scholar

School of Accounting

Faculty, Staff, Tenure Track

Martha McDonald Eining is the Kenneth A. Sorenson KPMG Professor and Assistant Dean of Academic Partnerships at the David Eccles School of Business at the University of Utah. She previously served as Director of the School of Accounting and Associate Dean. Dr. Eining teaches in the areas of fraud and auditing. She received her Ph.D. from Oklahoma State University in accounting and information systems and her undergraduate and MBA from Fort Hays State University. Dr. Eining has published in various journals, including Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, and Journal of Information Systems. Her research interests include professional skepticism, management fraud, ethical issues, and non-profit governance. Dr. Eining was inducted into the Wilton T. Anderson Hall of Fame at Oklahoma State University in 2015 and received the Pathfinder Award from the Salt Lake Chamber in 2015. She received the American Accounting (AAA) Outstanding Service Award in 2014 for her work as chair of the Intellectual Properties Task Force. Dr. Eining was named Accounting Educator of the year by the Women’s Society of CPAs in 2012 and Utah Accounting Educator of the Year in 2009. She has also received research, teaching and service awards from the University of Utah and service and research awards from the AAA. Dr. Eining’s professional experience includes small business consulting, auditing, and serving as a systems administrator. She served as Grant Thornton’s first National Professor in Residence. She has also served as a consultant to the KPMG Audit Research Group developing tools for the determination of management fraud. Dr. Eining is a past chair of the Information Systems Section of the AAA and currently Chairs the IP Task Force. She served a term on the Accounting Accreditation Board for the AACSB. Dr. Eining was a member of the board and chair of the audit committee for First Electronic Bank and has been active in community service.

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Education

PhD, Accounting and Information Systems, Oklahoma State University

Research Summary

Judgement and Decision Making related to auditor decisions: the influence of accounting information systems on users and decision making; ethical decision making and the effects of culture.

Teaching Experience

ACCTG 6660/6661 – Financial Accounting Reporting

ACCTG 6670/6671 – Advanced Auditing

ACCTG 6680/6681 – Corporate Governance

ACCTG 6540 – Fraud/Forensic Accounting

 

Publications

Bob Cornell, Martha Eining & Rick Warne (2012). Practitioner Summary of Can Auditors Reduce Negligence Verdicts? An Examination of Remedial Tactics . Current Issues in Auditing. Discipline based – refereed, Published, 06/2012.

Robert Cornell, Martha Eining & Paul Hu (2011). The Effects of Process Accountability on Individuals’ Use of a Familiar Technology. Journal of Information Systems. Vol. 25. Published, 03/2011.

Eining, M., & Robert Cornell, Rick Warne. (2009). The Use of Remedial Tactics in Negligence Litigation. Contemporary Accounting Research. Discipline based – refereed, Published, 2009.

Eining, M., & AAA National CIFIR Tracking Team. (2008). Response to Progress Report of the SEC Advisory Committee on Improvements to Financial Reporting. Accounting Horizons. Discipline based – refereed, Published, 12/2008.

Eining, M.(2008). My Year as an Academic Fellow. Accounting Education News, American Accounting Association. Discipline based – other, Published, 06/2008.

Eining, M., & Darrell Woolley. (2004). Software Piracy: A Ten Year Perspective. Journal of Information Systems. Discipline based – refereed, Published, 2004.

Martha Eining & Grace Lee (1997). Information Ethics: An International Perspective. Journal of Information Systems. Vol. 0. Published, 11/1997.

Eining, M., & Darrell Brown. (1997). Technology and Decision Support Systems in Accounting. Accounting Behavior and Organizations Research Monograph, V. Arnold and S. Sutton eds. American Accounting Association Behavioral Section. Discipline based – refereed, Published, 1997.

Eining, M.(1997). Comment on: Fluid Structures: A Structuration Approach to Evaluating Information Technology. Advances in Accounting Information Systems. Discipline based – other, Published, 1997.

Martha Eining, Donald Jones & Jim Loebbecke (1997). Reliance on Decision Ads: An Examination of Auditors- Assessment of Management Fraud. Auditing: A Journal of Practice and Theory. Vol. 0. Discipline based – refereed, Published, 04/1997.

Eining, M., & Sara Kenny. (1996). Integrating Ethics Into Intermediate Accounting: An Experimental Investigation Incorporating Attribution Theory. Research in Accounting Ethics. 0. Discipline based – refereed, Published, 1996.

Eining, M., & Donald Jones. (1996). Articulating Accounting Database Queries: An Analysis of Actual and Perceived Effort. Advances in Accounting Information Systems. 0. Discipline based – refereed, Published, 1996.

Martha Eining & Kristy Yuthas (1996). An Experimental Evaluation of Information Systems Effectiveness. Journal of Information Systems. Vol. 0. Published, 06/1996.

Martha Eining & Darrell Brown (1996). The Role of Decision Aids in Accounting: A Synthesis of Prior Research. Advances in Accounting Information Systems. Vol. 0. Published, 06/1996.

Eining, M.(1995). Comment on The Effectiveness of Elaborations on Knowledge Development During Expert System Use: An Epistemological Issue, by Marcus D. Odom and Patrick Dorr. Journal of Information Systems. Discipline based – other, Published, 1995.

Eining, M., & Laura Owen. (1995). Accounting Information Systems. Research Priorities for the 1990s, C. Fulkerson and K.Bindon eds. American Accounting Association International Section. Discipline based – refereed, Published, 1995.

Eining, M., & Carol Brown, James Coakley. (1994). The Fourth International Symposium on Intelligent Systems in Finance, Accounting and Management: Conference Report. Intelligent Systems in Accounting, Finance and Management, August. Discipline based – other, Published, 1994.

Eining, M., & Pat Dorr. (1994). The Wooden Nickel Case. Accounting Information Systems and Business Organizations, sixth edition, by Cushing and Romney. Teaching – other, Published, 1994.

Eining, M., & Gail Cook. (1994). F & C Construction: A Case for Senior Level Information Systems. Accounting Case Research Journal. Teaching – refereed, Published, 1994.

Eining, M. & Grace Lee (1994). Information Ethics: A Comparison Among Students from Mainland China, Hong Kong and Taiwan. The Hong Kong Journal of Business Management. Vol. 0. Published, 06/1994.

Martha Eining & Anne Christensen (1994). Software Piracy, Who Does it Impact: Instructional Case. Issues in Accounting Education. Vol. 0. Published, 03/1994.

Eining, M., & Gail Cook. (1993). Peking Palace. Case Research Journal. Published, 1993.

Eining, M., & Gail Cook. (1993). Cross Functional Information Systems: The Pros and Cons of a New Technology. Management Accounting. 0. Discipline based – other, Published, 02/1993.

Eining, M., & Darrell Brown, Gail Cook. (1992). User Confidence in Electronic Communication: Implications for Distributed Group Decision Support Systems. Advances in Accounting Information Systems. 0. Discipline based – refereed, Published, 1992.

Eining, M., & Anne Christensen. (1991). A Psycho-Social Model of Software Piracy: The Development and Test of a Model. Issues in Information Systems Use R. Dejoie, G. Fowler, and D. Paradice eds.. Discipline based – refereed, Published, 1991.

Eining, M., & Pat Dorr. (1991). The Impact of Expert System Usage on Experiential Learning in an Auditing Setting. Journal of Information Systems. 0. Discipline based – refereed, Published, 1991.

Eining, M., & Anne Christensen. (1991). Factors Influencing Software Piracy: Implications for Accountants. Journal of Information Systems. Published, 1991.

Martha Eining (1989). Auditors Experience with Management Fraud. Auditing: A Journal of Practice and Theory. Vol. 0. Published, 06/1989.

Eining, M., & Pat Dorr, Jim Groff. (1988). Using an Accounting Based Decision Aid in Accounting Information Systems. Developments in Business Simulation and Experiential Exercises. 0. Discipline based – refereed, Published, 1988.

Eining, M., & Pat Dorr, Jim Groff. (1988). Developing an Accounting Expert System Decision Aid for Classroom Use. Issues in Accounting Education. 0. Teaching – refereed, Published, 1988.