Dr. Karin Petruska

Professor
Dr. Karin Petruska - profile photo

Dr. Karin Petruska

Professor

Lariccia School of Accounting & Finance

Williamson Hall 3342

phone: (330) 941-1876

kapetruska@ysu.edu

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

    • 2019 -

      Youngstown State University

      Professor, Lariccia School of Accounting & Finance

    • 2013 - 2019

      Youngstown State University

      Associate Professor, Lariccia School of Accounting & Finance

    • 2008 - 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

    • 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

    • 2012

      "Conservatism, SEC Investigation, and Fraud"

      P. Alam, K. Petruska

      Journal of Accounting and Public Policy, volume 31, issue 4, p. 399-431

    • 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

  • Professional Service

    • 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

    • 2015 - present

      Program Coordinator
      Ohio Coordinator - Forensic Accounting Section, American Accounting Association (AAA)

    • 2012 - 2012

      Member
      Association of Certified Fraud Examiners (ACFE)

    • 2008 - 2018

      Member
      American Accounting Association- FARS

    • 2000 - present

      Member
      American Institutue of Certified Public Accountants (AICPA)