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

    • 1993

      MBA, Finance

      Youngstown State University

    • 1989

      BS, Business Administration

      Youngstown State University

  • Awards and Honors
    • August 2018

      Youngstown State University

      Research Professorship

    • April 2018

      Ohio Society of CPAs and the American Accounting Association

      Outstanding Ohio Accounting Educator Award

    • April 2018

      Youngstown State University

      Distinguished Professorship Award for Excellence in Teaching

    • 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.

    • March 2017

      Phi Kappa Phi Honorary Society

      Phi Kappa Phi

      Selected and Inducted into YSU Chapter.

    • August 2016

      American Accounting Association

      2016 American Accounting Association (AAA) Journal of International Accounting Research (JIAR) Best Paper Award

    • December 2014

      Ohio Magazine

      Excellence in Education Honoree

    • August 2014

      Youngstown State University

      Research Professorship

    • April 2014

      Youngstown State University

      Distinguished Professorship Award for Excellence in Scholarship

    • August 2010

      Youngstown State University

      Better Teaching Through Technology Development Award

      Provided by: YSU Learning Community

    • May 2010

      Youngstown State University

      Dean's Professional Development Award

    • August 2009

      Youngstown State University

      Research Professorship

  • Past History
    • 2019

      Youngstown State University

      Professor, Lariccia School of Accounting & Finance

    • 2013

      Youngstown State University

      Associate Professor, Lariccia School of Accounting & Finance

    • 2008

      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"

      Advances in Accounting, volume 57, issue June, p. 1-16

    • 2021

      "Remedies for the Expectations Gap: The Internal Auditing Perspective"

      Internal Auditing, issue May/June, p. 17-24

    • 2020

      "Differentiating the Features of Accounting and Auditing Standards and Policies"

      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."

      Journal of International Accounting Research, volume 16, issue 3, p. 119-145

    • 2016

      "Internal Control Weaknesses and Real Activities Manipulation"

      Advances in Accounting, volume 33, issue 1, p. 47-58

    • 2015

      "Foreign Firms' Mandatory Reporting of Material Weaknesses in Internal Controls"

      Internal Auditing, issue Nov/Dec, p. 24-33

    • 2014

      "Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence"

      Journal of International Accounting Research, volume 13, issue 1, p. 61-90

    • 2013

      "Firm Valuation, Market Responses and Accounting Conservatism"

      The Journal of Applied Business Research, volume 29, issue 3, p. 793-808

    • 2012

      "Conservatism, SEC Investigation, and Fraud"

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

    • 2012

      "Condominium Townhouse Investment (CTI)"

      Accounting Perspectives, volume 11, issue 4, p. 323-332

    • 2011

      "The Research Credit: Valuable but Often Overlooked"

      The CPA Journal, volume 81, issue 10, p. 34-41

    • 2011

      "Indicators of Audit Fees and Fraud Classification: Impact of SOX"

      Managerial Auditing Journal, volume 27, issue 5, p. 500-525

    • 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

    • 2011

      "Factors Affecting U.S. Free Cash Flows: Additional Evidence"

      Journal of International Finance Studies, volume 11, issue 2, p. 15-33

  • Professional Service
    • 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