Dr. Karin Petruska
Professor
Lariccia School of Accounting & Finance
Williamson Hall 3342
phone: (330) 941-1876
Bio
Professor of Accounting (Tenured)
Research Interests
Financial Accounting and Reporting, Accounting Conservatism, Forensic Accounting, Earnings Quality and Disclosure, Analyst Following, Cash Flows, International Accounting
Teaching Interests
Intermediate Accounting 2, Forensic Accounting and Fraud Examination, Managerial Accounting, Cost-Based Decision Making (MBA), Financial Accounting, Financial Accounting Regulation (previous MAcc)
-
Education
-
2008
Ph D, Accounting
Kent State University
Dissertation/Thesis Title — "Accounting Conservatism, Cost of Capital, and Fraudulent Financial Reporting "
-
1993
MBA, Finance
Youngstown State University
-
1989
BS, Business Administration
Youngstown State University
-
-
Awards and Honors
-
2018
Youngstown State University
Research Professorship
-
2018
Ohio Society of CPAs and the American Accounting Association
Outstanding Ohio Accounting Educator Award
-
2018
Youngstown State University
Distinguished Professorship Award for Excellence in Teaching
-
2018
YSU WCBA Center of Excellence in International Business
Best International Business Paper Award
The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S.
-
2018
American Accounting Association (AAA)
Appreciation Award, Service as Assistant Paper Chair
Award for Service serving as the Assistant Paper Chair for the AAA Ohio Regional Meeting held in Columbus, Ohio.
-
2017
Phi Kappa Phi Honorary Society
Phi Kappa Phi
Selected and Inducted into YSU Chapter.
-
2016
American Accounting Association
2016 American Accounting Association (AAA) Journal of International Accounting Research (JIAR) Best Paper Award
-
2014
Ohio Magazine
Excellence in Education Honoree
-
2014
Youngstown State University
Research Professorship
-
2014
Youngstown State University
Distinguished Professorship Award for Excellence in Scholarship
-
2010
Youngstown State University
Better Teaching Through Technology Development Award
Provided by: YSU Learning Community
-
2010
Youngstown State University
Dean's Professional Development Award
-
2009
Youngstown State University
Research Professorship
-
-
Professional Positions
-
-
Youngstown State University
Professor, Lariccia School of Accounting & Finance
-
-2019
Youngstown State University
Associate Professor, Lariccia School of Accounting & Finance
-
-2013
Youngstown State University
Assistant Professor, Lariccia School of Accounting & Finance
-
-
Intellectual Contributions
-
2022
"Does Mandatory IFRS Adoption Affect Large and Small Public Firms' Accounting Quality Differently? Evidence from Canada"
K. Petruska
Advances in Accounting, volume 57, issue June, p. 1-16
-
2021
"Remedies for the Expectations Gap: The Internal Auditing Perspective"
K. Petruska
Internal Auditing, issue May/June, p. 17-24
-
2020
"Differentiating the Features of Accounting and Auditing Standards and Policies"
M. Kassawat, K. Petruska
Internal Auditing, issue March/April, p. 30-37
-
2017
"The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S."
M. Caban-Garcia, C. Rios Figueroa, K. Petruska
Journal of International Accounting Research, volume 16, issue 3, p. 119-145
-
2016
"Internal Control Weaknesses and Real Activities Manipulation"
M. Lenard, K. Petruska, P. Alam, B. Yu
Advances in Accounting, volume 33, issue 1, p. 47-58
-
2015
"Foreign Firms' Mandatory Reporting of Material Weaknesses in Internal Controls"
M. Caban-Garcia, K. Petruska, C. Rios Figueroa
Internal Auditing, issue Nov/Dec, p. 24-33
-
2014
"Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence"
E. Gordon, K. Petruska, M. Yu
Journal of International Accounting Research, volume 13, issue 1, p. 61-90
-
2013
"Firm Valuation, Market Responses and Accounting Conservatism"
K. Petruska, G. Wakil
The Journal of Applied Business Research, volume 29, issue 3, p. 793-808
-
2012
"Conservatism, SEC Investigation, and Fraud"
P. Alam, K. Petruska
Journal of Accounting and Public Policy, volume 31, issue 4, p. 399-431
-
2012
"Condominium Townhouse Investment (CTI)"
G. Wakil, K. Petruska
Accounting Perspectives, volume 11, issue 4, p. 323-332
-
2011
"The Research Credit: Valuable but Often Overlooked"
P. Woodlock, K. Petruska
The CPA Journal, volume 81, issue 10, p. 34-41
-
2011
"Indicators of Audit Fees and Fraud Classification: Impact of SOX"
M. Lenard, K. Petruska, P. Alam, B. Yu
Managerial Auditing Journal, volume 27, issue 5, p. 500-525
-
2011
"The Informativeness of Cash Flow Forecasts and the Regulation FD Environment"
K. Petruska
Journal of Business and Economics Research, volume 9, issue 6, p. 29-42
-
2011
"Factors Affecting U.S. Free Cash Flows: Additional Evidence"
K. Petruska, E. Elshafie, P. Alam
Journal of International Finance Studies, volume 11, issue 2, p. 15-33
-
-
Professional Service
-
2024 - present
Other
Institute of Management Accountants (IMA) - Akron Chapter -
2022 - 2023
Other
American Accounting Associaton (AAA) -
2022 - 2023
Officer, President/Elect/Past
American Accounting Association (AAA) Ohio Region - Immediate Past President -
2021 - 2022
Officer, President/Elect/Past
American Accounting Association (AAA) Ohio Region - President -
2020 - present
Other
Institute of Management Accountants (IMA) - Akron Chapter -
2020 - 2021
American Accounting Association (AAA) Ohio Region - Paper Chair/President Elect -
2018 - 2019
American Accounting Association (AAA) Ohio Region - Assistant Paper Chair -
2017 - 2017
Committee Member
Faculty Student Collaborations in Accounting (FASTCA), American Accounting Association -
2015 - 2015
Reviewer, Ad Hoc Reviewer
Journal of Accounting Education (JAEd) -
2015 - 2016
Reviewer, Ad Hoc Reviewer
Journal of International Accounting Research (JIAR) -
2015 - present
Program Coordinator
Ohio Coordinator - Forensic Accounting Section, American Accounting Association (AAA) -
2012 - 2012
Member
Association of Certified Fraud Examiners (ACFE) -
2012 - present
Member
Association of Certified Fraud Examiners (ACFE) -
2010 - present
Member
American Accounting Association -Forensic and Investigative Accounting Section -
2008 - 2012
Member
American Accounting Association- AUD -
2008 - 2018
Member
American Accounting Association- FARS -
2005 - present
Member
American Accounting Associaton (AAA) -
2000 - 2000
Member
American Institute of Certified Fraud Examiners -
2000 - present
Member
Ohio Society of Certified Public Accountants (OSCPA) -
2000 - present
Member
American Institutue of Certified Public Accountants (AICPA)
-