Department: Accounting and Information Systems
Office: N219 Business College Complex
Chris Hogan is a Professor in the Accounting and Information Systems department at Michigan State University. Chris received her Ph.D. from The Ohio State University, and taught at Vanderbilt University and Southern Methodist University prior to joining the MSU faculty. Chris serves as Co-Director of the Ph.D. Program in Accounting at MSU and also serves on several committees within the American Accounting Association and the Auditing Section of the AAA, most recently as a member of the AAA Audit Committee and as Vice President-Academic of the Auditing Section. Chris served a three-year term as an Associate Editor of Auditing: A Journal of Practice and Theory and continues to serve on the Editorial Boards of The Accounting Review and International Journal of Auditing. Chris’ research focuses on auditing topics such as auditor industry specialization, auditor-client alignment, internal control issues and the impact of auditing on earnings announcement reliability. She has published research articles in several journals including The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Accounting Horizons, and Journal of Financial and Quantitative Analysis.
Auditor-client alignment, audit fees, internal controls, earnings management incentives and outcomes
- Outstanding Research Award: 2013 Department of Accounting and Information Systems Research Award
- Bronson, S.N., C.E. Hogan, M.J. Johnson and K. Ramesh. (2011). The Unintended Consequences of PCAOB Auditing Standards Nos. 2 and 3 on the Reliability of Preliminary Earnings Releases. Journal of Accounting and Economics 51 (February): 95-114.
- Moehrle, S., K. Anderson, F. Ayres, C. Bolt-Lee, R. Debreceny, M. Dugan, C. Hogan, M. Maher and E. Plummer. (2009 December). The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force. Accounting Horizons. 23. 411-456.
- Hogan, C.E. and R.D. Martin. (2009 November). Risk Shifts in the Market for Audits: An Examination of Changes in Risk for. Auditing: A Journal of Practice and Theory. 28: 2. 93-118.
- Hogan, C.E., Z. Rezaee, R.A. Riley, and U.K. Velury. (2008 November). Financial Statement Fraud: Insights from the Academic Literature. Auditing: A Journal of Practice and Theory. 27: 2. 231-252.
- C. Hogan and M. Wilkins. (2008). Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?. Contemporary Accounting Research. 25: 1. 219-242.
- H. Desai, C. Hogan and M. Wilkins. (2006 January). The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover. The Accounting Review. 81: 1. 83-112.
- K. Hackenbrack and C. Hogan. (2005 May). Client Retention and Engagement-Level Pricing. Auditing: A Journal of Practice and Theory. 24: 1. 7-20.
- C. Hogan and C. Lewis. (2005 December). Long-Run Investment Decisions, Operating Performance and Shareholder Value Creation of Firms Adopting Compensation Plans Based on Economic Profits. Journal of Financial and Quantitative Analysis. 40: 4.
- K. Hackenbrack and C. Hogan. (2002). Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change. Contemporary Accounting Research. 19: 2. 195-223.
- P. Chaney, C. Hogan and D. Jeter. (1999 June). The Effect of Reporting Restructuring Changes on Analysts"™ Forecast Revisions and Erros. Journal of Accounting and Economics. 27: 3. 261-284.
- C. Hogan and D. Jeter. (1999). Industry Specialization by Auditors. Auditing: A Journal of Practice and Theory. 18: 1. 1-17.
- C. Hogan. (1997 January). Costs and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis. The Accounting Review. 72: 1. 67-86.
- Dhaliwal, D., C. Hogan, R. Trezevant, and M. Wilkins. (2011). Internal Control Disclsoures, Monitoring, and the Cost of Debt. The Accounting Review 86 (July): 1131-1156.
- Choi, J.-H., S. Choi, C.E. Hogan and J. Lee. 2013. The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses. Auditing: A Journal of Practice and Theory, forthcoming.
- Schroeder, J.H. and C.E. Hogan. 2013. The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms. Auditing: A Journal of Practice and Theory, forthcoming.