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)
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Education
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2008
Ph D, Accounting
Kent State University
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1993
MBA, Finance
Youngstown State University
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1989
BS, Business Administration
Youngstown State University
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Awards and Honors
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August 2018
Youngstown State University
Research Professorship
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April 2018
Ohio Society of CPAs and the American Accounting Association
Outstanding Ohio Accounting Educator Award
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April 2018
Youngstown State University
Distinguished Professorship Award for Excellence in Teaching
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April 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.
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March 2017
Phi Kappa Phi Honorary Society
Phi Kappa Phi
Selected and Inducted into YSU Chapter.
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August 2016
American Accounting Association
2016 American Accounting Association (AAA) Journal of International Accounting Research (JIAR) Best Paper Award
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December 2014
Ohio Magazine
Excellence in Education Honoree
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August 2014
Youngstown State University
Research Professorship
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April 2014
Youngstown State University
Distinguished Professorship Award for Excellence in Scholarship
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August 2010
Youngstown State University
Better Teaching Through Technology Development Award
Provided by: YSU Learning Community
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May 2010
Youngstown State University
Dean's Professional Development Award
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August 2009
Youngstown State University
Research Professorship
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Past History
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2019
Youngstown State University
Professor, Lariccia School of Accounting & Finance
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2013
Youngstown State University
Associate Professor, Lariccia School of Accounting & Finance
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2008
Youngstown State University
Assistant Professor, Lariccia School of Accounting & Finance
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Intellectual Contributions
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2022
"Does Mandatory IFRS Adoption Affect Large and Small Public Firms' Accounting Quality Differently? Evidence from Canada"
Advances in Accounting, volume 57, issue June, p. 1-16
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2021
"Remedies for the Expectations Gap: The Internal Auditing Perspective"
Internal Auditing, issue May/June, p. 17-24
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2020
"Differentiating the Features of Accounting and Auditing Standards and Policies"
Internal Auditing, issue March/April, p. 30-37
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2017
"The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S."
Journal of International Accounting Research, volume 16, issue 3, p. 119-145
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2016
"Internal Control Weaknesses and Real Activities Manipulation"
Advances in Accounting, volume 33, issue 1, p. 47-58
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2015
"Foreign Firms' Mandatory Reporting of Material Weaknesses in Internal Controls"
Internal Auditing, issue Nov/Dec, p. 24-33
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2014
"Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence"
Journal of International Accounting Research, volume 13, issue 1, p. 61-90
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2013
"Firm Valuation, Market Responses and Accounting Conservatism"
The Journal of Applied Business Research, volume 29, issue 3, p. 793-808
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2012
"Conservatism, SEC Investigation, and Fraud"
Journal of Accounting and Public Policy, volume 31, issue 4, p. 399-431
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2012
"Condominium Townhouse Investment (CTI)"
Accounting Perspectives, volume 11, issue 4, p. 323-332
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2011
"The Research Credit: Valuable but Often Overlooked"
The CPA Journal, volume 81, issue 10, p. 34-41
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2011
"Indicators of Audit Fees and Fraud Classification: Impact of SOX"
Managerial Auditing Journal, volume 27, issue 5, p. 500-525
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2011
"The Informativeness of Cash Flow Forecasts and the Regulation FD Environment"
Journal of Business and Economics Research, volume 9, issue 6, p. 29-42
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2011
"Factors Affecting U.S. Free Cash Flows: Additional Evidence"
Journal of International Finance Studies, volume 11, issue 2, p. 15-33
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Professional Service
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2022 - 2023
American Accounting Association (AAA) Ohio Region - Immediate Past President -
2021 - 2022
Officer, President/Elect/Past
American Accounting Association (AAA) Ohio Region - President -
2021 - 2023
Reviewer, Ad Hoc Reviewer
Advances in Accounting -
2020 - 2021
American Accounting Association (AAA) Ohio Region - Paper Chair/President Elect -
2020 - present
Other
Institute of Management Accountants (IMA) - Akron Chapter -
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) -
2010 - present
Member
American Accounting Association- FIA -
2008 - 2012
Member
American Accounting Association- AUD -
2008 - present
Member
American Accounting Association- FARS
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